G. K. Dambaulova
A. Baitursynuly Kostanay Regional University
Kazakhstan

Dambaulova Gulmira Karimzhanovna - Candidate of Economic Sciences, Associate Professor; Associate Professor of the Department of Accounting and Management,

 P00M6F6 Байтұрсынов көш., 47, Қостанай қ.

L. A.-N. Baizhanova
A. Baitursynuly Kostanay Regional University
Kazakhstan

Baizhanova Liliya Abdul-Nasurovna – the main author; Master of Economic Sciences; Head of the Department of Accounting and Management,

P00M6F6, Baitursynov str.,47, Kostanay

G. Musaeva
M.Kh.Dulaty Taraz University
Kazakhstan

Musaeva Gulnar - Candidate of Economic Sciences, Associate Professor; Associate Professor of the Department of Economics and Management,

080000 Tolebi str., 60, Taraz