OPTIMIZATION OF COST ACCOUNTING IN BEEKEEPING AGRO-TOURISM IN RUSSIAShirobokov Vladimir Grigorievich, Koshenkova Ulyana Vladimirovna, Panina Elena
Borisovna DOI 10.7251/ZREFB2519059G |
Published 12/30/2025 |
ABSTRACT
One of the key areas of business in Russia in the near future is the modernization of the tourism industry to attract people to travel to domestic destinations. Agritourism routes, which include various activities in rural areas, are becoming an attractive option for tourists, both to support agricultural enterprises and to attract young people to rural life. Agritourism should include declining agricultural sectors, such as beekeeping, a traditional industry in Russia. Currently, it is in crisis due to the worldwide extinction of bee colonies, requiring government support aimed at expanding existing farms and engaging small businesses and households in this sector.

