ABSTRACT
This approach is widely used nowadays. Many Russian and international scientists contributed to the development of this notion, such as Savitskaya G.V., Sheremet A.D., Kovalev V.V., Saifullin R.S., Wall A. and others.
This approach is widely used nowadays. Many Russian and international scientists contributed to the development of this notion, such as Savitskaya G.V., Sheremet A.D., Kovalev V.V., Saifullin R.S., Wall A. and others.