M. K. Baimyrzayeva
Kunaev University
Kazakhstan

Baimyrzayeva Madina K. –Candidate of Economic Sciences, Associate Professor; Associate Professor of the Department of Economic and General Education Disciplines

50022 Kurmangazy str., 107, Almaty

Zh. A. Utebayeva
A. Baitursynov Kostanay Regional University
Kazakhstan

Utebayeva Zheniskul A. - Candidate of Economic Sciences; Associate Professor; Associate Professor of the Department of Accounting and Management

110000 A. Baytursynov str., 47, Kostanay

V. S. Kukhar
Ural State Agrarian University
Russian Federation

Kukhar Viktor S. - Candidate of Economic Sciences; Associate Professor of the Departament of Technologies of Metals and Repair of Machines

620075 str. Karl Liebknecht, 42, Yekaterinburg, Sverdlovsk region