I would recommend that this business is treated as a separate SBU, to be able to access in the long term the investment, cost and income generated.
In most cases, an admission fee would be charged to allow access to an event, festival, tasting or interacting with animals. An admission fee depends though on the product offering.
With consumer interest growing rapidly in how their food is grown, farmers need to engage in communication and discussion on many fronts with customers and interest groups, many of whom could be potential tourists. Often this is difficult as farmers have time constraints, and it is important that spouses and farm workers are involved in the Agritourism initiative on the farm.
Agritourism is a niche/specialized tourism sector that appeals to visitors who are looking for an authentic farm tourism experience that is also educational. The scope of activities is wide; from farm accommodation to harvest festivals to direct sales from farms, for example, a ‘pick-your-own’ farm experience.
In most cases Agritourism provides an additional source of income for farms that allows them to keep farming while offering tourism type activities particularly during the post harvest period. Agritourism also provides a direct marketing and communication approach that can be very effective in building brands or introducing new products. The growth of wine routes and the world class wine tourism destinations is an example of how successful Agritourism can be to farmers.