B. S. Utibayev
S. Seifullin Kazakh Agro Technical Research University
Kazakhstan

Utibayev Begendyk Sautovich – The main author; Candidate of Economic Sciences, Associate Professor; Associate Professor of the Department of Accounting and Finance.

010011 Zhenis Ave., 62, Astana

G. B. Utibayeva
S. Seifullin Kazakh Agro Technical Research University
Kazakhstan

Utibayeva Gulzhan Begendykovna - Candidate of Economic Sciences, Associate Professor; Associate Professor of the Department of Accounting and Finance.

010011 Zhenis Ave., 62, Astana

E. R. Zakirova
Ural State University of Economics
Kazakhstan

Zakirova Elina Rafikovna - Doctor of Economic Sciences, Professor; Director of the Institute of Continuing Education.

620144 8 Marta str., 62, Yekaterinburg