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[vc_row][vc_column][vc_column_text] JEL Classification: D 24, \u0415 20, O 14. DOI: https:\/\/doi.org\/10.31521\/modecon.V19(2020)-02 [\/vc_column_text][vc_column_text] Babinska\u00a0Solomiia, Ph.D. in Economics, Assistant of Department of Accounting and Analysis, Lviv Polytechnic National University, Lviv, Ukraine ORCID ID: 0000-0001-6169-9407 e-mail: solomiia.y.babinska@lpnu.ua Boychuk\u00a0Andriy, Ph.D. in Economics, Assistant of Department of Accounting and Analysis, Lviv Polytechnic National University, Lviv, Ukraine ORCID ID: 0000-0003-4558-6247 e-mail:
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