I. V. Voyutskaya
Orenburg Branch of Plekhanov Russian University of Economics
Russian Federation

Inna V. Voyutskaya – Cand. Sci (Economics), Assoc. Prof., Department of Economics and Socio-Humanitarian Disciplines

ul. Leninskaya/Pushkinskaya 50/51–53, Orenburg 460000

M. S. Koske
Orenburg Branch of Plekhanov Russian University of Economics
Russian Federation

Margarita S. Koske – Cand. Sci (Economics), Assoc. Prof., Department of Economics and Socio-Humanitarian Disciplines

ul. Leninskaya/Pushkinskaya 50/51–53, Orenburg 460000

Yu. G. Mishuchkova 
Orenburg State University
Russian Federation

Yulia G. Mishuchkova – Cand. Sci (Economics), Assoc. Prof., Department of Accounting, Analysis and Audit

prosp. Pobedy 13, Orenburg 460018