The article proposes a project of an infrastructure facility “Along the Riverside” for tourists and the local population on the bank of the Volga River. Introduction. Nizhny Novgorod is an active city today with its great heritage since 1221. The glorious city received the blessing from Grand Duke Yuri (George) Vsevolodovich, grandson of the founder of Moscow, Prince Yuri Dolgoruky and great-grandson of Kiev Prince Vladimir Monomakh. Traders from different parts of the world came here through two full-flowing rivers, namely, water trade routes, convenient location contributed to technological revolutions and grandiose fairs. And cruise tourism is a relatively new direction that allows you to extend the operational life of the selected vessel and provide a lot of new positive emotions from the range of services provided and the study of tourist destinations in Russia. Having a direct value of a tourist product and services in the form of tourists’ access to attractive natural sites and historical architectural space of an ancient city, it is always possible to implement both individual projects and entire tourist complexes. The purpose of the article is to evaluate a small business project for cost recovery. Materials and methods. Code of inland water transport of the Russian Federation. Sanitary rules for sea and river ports. Technical regulations on the safety of inland water transport facilities. Fire safety and noise level requirements. Methods of rationing and control of running time and fuel consumption. When drawing up the financial plan, the standard industry model USALI (Uniform System of Accounts for the Lodging Industry) was used. Taking into account the amendments in the new version of the Tax Code for 2023, a single payment was approved without a breakdown by type of contribution. Results, discussion. The project is aimed at the implementation of a comprehensive tourist program in the water area of Nizhny Novgorod and the operation of the ship. The infrastructural structure under consideration is a motor ship, has a well–formed structure, where participants actively interact with each other. With the development of domestic tourism, the operation of the ship is gaining stable leadership positions in the cruise tourism industry of the region. Conclusion. The implementation of the project is a profitable business process, cost recovery will be achieved in the first year of navigation, and a synergistic effect (economic, social, cultural, educational, environmental) will also be obtained.