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[vc_row][vc_column][vc_column_text] JEL Classification: D20; D83; M11. DOI: https:\/\/doi.org\/10.31521\/modecon.V18(2019)-12 [\/vc_column_text][vc_column_text] Kostyrko\u00a0A., Ph.D. (Economics), Senior lecturer of the Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0002-2043-1348 e-mail: kosturkoa@gmail.com Oliinyk\u00a0T., Ph.D. (Economics), Senior lecturer of the Department of Enterprise Economics, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0002-5803-2596 e-mail: oliinyktg@mnau.edu.ua Kostyrko\u00a0P.,
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