Authors' Contribution: (A) Study Design (projekt badania) (B) Data Collection (zbieranie danych) (C) Statistical Analysis (analiza statystyczna) (D) Data Interpretation (interpretacja danych) (E) Manuscript Preparation (redagowanie opracowania) (F) Literature Search (badania literaturowe) Ph.d., associate professor Tetyana Palonna B E F Cherkasv state technological university Cand. Sci. (Econ.) Iryna Goryana C D Cherkasy state technological university Cand. Sci. (Econ.) Lidiya Vasilchenko A D Cherkasy state technological university