Strategic model of wine tourism development and conceptual approaches to its accounting in the management of wineries

Methods. The article is devoted to determining the place and role of enotourism in the activities of wineries, especially in the context of instability caused by the COVID-19 pandemic and military events in Ukraine. In writing the article, an integrated approach was applied, including system analysis, generalisation, comparative analysis, and graphical modelling, to build a strategic scheme for developing enotourism, which is ensured by conceptual approaches to its accounting. Results. The main problems affecting the quality of wine products and the efficiency of enterprises are identified. Conceptual approaches to the organization of accounting and internal control of the wine tourism sector are revealed. The result of the work is the development of a strategic flowchart for the development of wine tourism as an element of managing the sustainable development of wine enterprises. The effectiveness of implementing a strategic model of wine tourism at wine enterprises allows one to increase the average check of visitors and expand the range of services. Balanced development of infrastructure and marketing strategies contributes to the long-term competitiveness of the enterprise. In the conditions of modern globalization and changing consumer trends, wine enterprises are forced to adapt their strategies to new realities, in particular through effective management and accounting. Novelty. It substantiates the relationship between product quality, the level of development of enotourism, and compliance with the conceptual foundations of accounting in an unstable external environment. Practical value. Wineries can use the proposed conceptual approaches and strategic model to adapt to modern challenges, increase competitiveness, improve management processes using accounting information, and develop marketing activities, particularly enotourism, in the structure of enterprises' activities.