JEL Classification: D 80, D 83, D 89. DOI: https://doi.org/10.31521/modecon.V19(2020)-14 Kononenko Zhanna, PhD in Economics, Associate Professor of the Department of Economic Theory and Economic Research, Poltava State Agrarian Academy, Poltava, Ukraine ORCID ID: 0000-0003-0074-8249 e-mail: konon_ukr@ukr.net Khodakivska Liliia, PhD in Economics, Associate Professor of the Department of Accounting and Economic Control, Poltava State Agrarian Academy, Poltava,Read more