摘要：This paper aims to develop approaches to accounting for recreational assets in the input-output model based on the analysis of the dynamics of their structure, as well as the structure of intermediate consumption of recreational services, on the example of intersectoral balance of Ukraine during 2012-2018. Based on forecasting the dynamics of indicators such as gross value added, consumption of fixed capital, net operated surplus, etc., optimistic and pessimistic scenarios for the development of recreation (arts, sports, entertainment and leisure) in Ukraine are identified, taking into account the factors of natural asset and the coronavirus pandemic. In particular, the net export indicator is expected to increase due to the restriction of international tourist arrivals and the formation of the domestic market of recreational services on the basis of inclusive sustainable development. Herewith, recreational and tourist enterprises have the following guidelines: security, quality, comfort, effectiveness of asset use. The expediency of state support is seen in the redistribution of the share of accounted natural assets between agriculture, forestry, fisheries and recreation, as well as in changing the structure of assets and intermediate consumption by reducing the share of public administration and increasing the share of other sectors, especially healthcare. The proposed organizational and economic measures complement the Strategy for the development of tourism and resorts for the period up to 2026 in Ukraine.
