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[vc_row][vc_column][vc_column_text] JEL Classification: L86, L84, \u041029. DOI: https:\/\/doi.org\/10.31521\/modecon.V18(2019)-04 [\/vc_column_text][vc_column_text] Volosyuk Yu., Ph.D. (Technical Sciences), Associate Professor, Head of Department of Information Systems and Technology, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0001-9471-8272 e-mail: volosyuk@mnau.edu.ua Buganov O., applicant for higher education of Accounting and Finance faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0002-2068-0440
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