Cost-Oriented Management of Agritourism Social Infrastructure in Ukraine

Abstract

In the current conditions of declining tourism activity due to the coronavirus pandemic, Ukraine agritourism needs an appropriate level of investment support from real and potential investors. An effective form of development of agritourism 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 purpose of the study is to implement N-dimensional model of cost-oriented management based on actuarial accounting at domestic agricultural enterprises in rural areas, the content of which will provide investors with an objective assessment of their value through the prism of actuarial reporting. The object of the study is the process of cost-oriented management of rural agribusiness based on the Actuarial Balance Sheet. The research methodology is based on the application of the 3D-recording method, discounted valuation and 5D-actuarial reporting in displaying information from the actuarial accounting system. Inventions and conclusions. The results of the study showed that agricultural enterprises need to attract investment not only in the development of agricultural production, but also in the development of infrastructure for tourism which could attract tourists and prolong their stay in rural areas. The innovation and value of the results confirmed the effectiveness of the proposed N-dimensional model for cost-oriented management of agritourism social infrastructure on the grounds of accounting and information base of N-dimensional actuarial reporting.