Sh. Zhailaubayeva
Shakarim University
Kazakhstan

Zhailaubayeva Shynar – the main author; Candidate of Economic Sciences, Associate Professor; Senior Lecturer of the Department of Economics and Finance,

F19A1T8 Shugaeva str., 159a, Semey

O. Tsapova
M. Kozybayev North Kazakhstan University
Kazakhstan

Tsapova Olga - Candidate of Economic Sciences; Associate Professor of the Department of Finance and Management,

150000 Pushkin str., 86, Petropavlovsk

S. I. Lilimberg
Kostanay Branch of Chelyabinsk State University
Russian Federation

Lilimberg Svetlana Ivanovna - Candidate of Economic Sciences, Associate Professor; Head of the Department of Economics,

454001 129 Brothers Kashirin str., Chelyabinsk