Based on the data of the National Bureau of Statistics of the Republic of Moldova, as well as publications of scholars from different countries, the present paper presents the role of agritourism as a field of activity and as an activity generating additional income and diversifying risks for agricultural entities. The selection of the appropriate method of calculating the cost of the agritourism product has been identified by the authors as an acute problem in the field of agritourism services. The insufficient level of research with respect to the issue of accounting and cost calculation related to the implementation of agritourism activities by agricultural entities, imposes the need to develop and apply some methodological instructions for accounting and cost calculation of agritourism products.