Department of Economics, Pereiaslav-Khmelnytskyi Hryhorii Skovoroda State Pedagogical University Pereiaslav-Khmelnytskyi, Ukraine, Department of Economics, Management and Administration, Bogdan Khmelnitsky Melitopol State Pedagogical University, Melitopol, Ukraine, Department of accounting and economic control, Poltava State Agrarian Academy, Poltava, Ukraine, Department of management of organizations, Odessa regional Institute of public administration National Academy of public administration under the President of Ukraine, Odessa, Ukraine and Department of Economics and Finance, Kherson State Agrarian University, Kherson, Ukraine