G. K. Ukibayeva
Academy of Public Administration under the President of the Republic of Kazakhstan
Kazakhstan

Ukibayeva Gulim Kabikenovna – the main author; Ph.D; Associate Professor,

010000 Abai Ave., 33A, Astana

D. S. Kurmanova
S. Seifullin Kazakh AgroTechnical Research University
Kazakhstan

Kurmanova Dana Sultankhanovna - Ph.D student; Senior Lecturer of the Department of Economy,

010011 Victory Ave., 62, Astana

A. S. Ismailovа
S. Seifullin Kazakh Agro Technical Research University
Kazakhstan

Ismailovа Aliya Sabyrzhanovna - Candidate of Economic Sciences; Associate Professor of the Department of Accounting and Finance,

010011 Victory Ave., 62, Astana