INTEGRATED ACCOUNTING IN THE BEEKEEPING INDUSTRY

Introduction. Despite the ongoing war, Ukraine remains one of the largest honey exporters to the EU market. However, accounting for beekeeping in Ukraine is understudied, and its organizational and methodical principles need improvement, taking into account innovative approaches to apiary management. Purpose. The article aims to reveal the concept of integrated accounting in the beekeeping industry, which is developing due to the introduction of innovative apiary management technologies, such as the “smart beehive”. Materials and methods. The informational basis of the research is the publications of foreign researchers describing the foreign experience of using smart beehives, as well as information from the websites of companies that offer innovative technological solutions for apiary management. The work uses the methods of analysis and synthesis, induction and deduction, logical generalization, comparison, and the abstract-logical method. Illustrations were used to present the author's concept visually. Results. The prerequisites for developing integrated accounting in the beekeeping industry were revealed, and its components — traditional accounting and an innovative component— technologies for collecting and processing non-financial information were characterized. It was determined that integrated accounting in the beekeeping industry is a system of traditional and innovative means of detection, measurement, registration, accumulation, summarization, storage, analysis and transmission of information about production processes related to the use of biological assets — bee colonies, for timely management decisions responsible persons. Its development is conditioned by the need to change approaches to accounting and managing biological assets and their transformation processes. Discussion. In the post-war recovery of Ukraine's economy, which is expected to be based on innovations and principles of sustainable development, the “smart beehive” technology will also be used by domestic beekeepers. This determines the prospects for the development of integrated accounting in the beekeeping industry in Ukraine.