A. S. Belgibayeva
Sh. Ualikhanov Kokshetau University
Kazakhstan

Belgibayeva Anargul Sarsenbayevna – The main author; Candidate of Economic Sciences, Associated Professor; Professor of the Department of Economics and Accounting.

020000 Abay str., 76, Kokshetau

I. D. Ashimova
Sh. Ualikhanov Kokshetau University
Kazakhstan

Ashimova Indira Darbayevna - Candidate of Economic Sciences, Associated Professor; Head of the Department of Economics and Accounting.

020000 Abay str., 76, Kokshetau

N. V. Kulish
Stavropol State Agrarian University
Kazakhstan

Kulish Natalia Valentinovna - Candidate of Economic Sciences, Associated Professor; Associate Professor of the Department of Financial Accounting.

355017 Zootechnical Lane, 12, Stavropol