JEL Classіfіcatіon: А13; I38; M14. DOI: https://doi.org/10.31521/modecon.V12(2018)-30 Cheban Yuliia, PhD (Economics), Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0002-8231-2918 e-mail: bomnau@ukr.net Veretyk Viktoria, applicant for higher education of the Accounting and Finance Department, Mykolayiv National Agrarian University, Mykolayiv, Ukraine Yanovska Anna, applicant for higher education of the Accounting and FinanceRead more