Аспекти розвитку агротуризму на Буковині в постпандемічний період

Abstract

An effective form of development of agritourism (rural green tourism) is its development as one of the types of subsidiary production of agricultural enterprises. That is, the agricultural enterprise must be socially responsible and develop infrastructure for tourism. The social infrastructure of agritourism includes: accommodation; catering establishments; road infrastructure; cultural and historical infrastructure; excursion infrastructure; sports infrastructure; production and household inventory; information infrastructure; financial and credit infrastructure, etc. N-dimensional actuarial reporting, namely Actuarial balance sheet (financial statement), form №1-a in the context of cost-oriented management can become information support to increase the investment attractiveness of domestic agricultural enterprises.