A. S. Balandina
Institute of Economics and Management, Federal State Autonomous Educational Institution of Higher Education “National Research Tomsk State University”
Russian Federation

Anna S. Balandina – Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Finance and Accounting,

Tomsk.

Yu. A. Ryumina
Krasnodar branch of the Federal State Educational Budgetary Institution of Higher Education Financial University under the Government of the Russian Federation
Russian Federation

Yulia A. Ryumina – Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Economics and Finance,

Krasnodar.