Cost per hive is the number that changes decisions
Most beekeepers know their total spend and their total income. Very few know which apiary is carrying the others.
A beekeeping business usually knows two numbers well: what came in this year, and what went out. Both are annual, both are aggregate, and neither tells you what to do differently next season.
Categories are the whole trick
The useful version of the same data is spend by category against yield by apiary. Jars, feeding, tools and transport separated out; harvest recorded per hive. Once those two exist you can see that one apiary produced forty per cent of the honey on a quarter of the feed, and that another has cost you money for two years running.
That is a decision — move the hives, change the location, or stop keeping bees there. It is not visible in an annual total, and it takes about a minute a week to record.