OPTIMIZATION OF COST ACCOUNTING IN BEEKEEPING AGRO-TOURISM IN RUSSIA

Abstract

One of the key areas of business in Russia in the near future is the modernizationof the tourism industry to attract people to travel to domestic destinations.Agritourism routes, which include various activities in rural areas, are becomingan attractive option for tourists, both to support agricultural enterprises and toattract young people to rural life. Agritourism should include decliningagricultural sectors, such as beekeeping, a traditional industry in Russia.Currently, it is in crisis due to the worldwide extinction of bee colonies, requiringgovernment support aimed at expanding existing farms and engaging smallbusinesses and households in this sector..