Straipsnyje nagrinejamas kaštu prognozavimas esant rizikai ir neapibrežtumui apgyvendinimo ir maitinimo paslaugu sektoriuje. Akcentuojama, kad kaštu valdymas yra svarbus imones pelno didnimui ar imones išlikimui susidurus su sunkumais rinkoje. Šio straipsnio tikslas - nustacius pardavimo savikainai didžiausia itaka darancias kaštu rušis, prognozuoti apgyvendinimo ir maitinimo paslaugu sektoriaus pardavimo savikaina, ivertinant rizika ir neapibrežtuma. Straipsnyje analizuojama kaštu klasifikacija, ju valdymo kryptys bei rizikos ir neapibrežtumo itakos kaštams teoriniai aspektai. Antroji straipsnio dalis yra skirta tyrimo metodikai, kuria remiantis bus atliekamas tyrimas, sudaryti. Trecioje straipsnio dalyje atliktas empirinis tyrimas ir identifikuoti kaštai, kurie turi didžiausia itaka pardavimo savikainai, bei prognozuoti kaštai atsižvelgiant i rizika bei neapibrežtuma apgyvendnimo ir maitinimo paslaugu sektoriuje. Reikšminiai žodžiai: kaštai, kaštu valdymas, kaštu prognozavimas, rizika, neapibrežtumas, apgyvendnimo ir maitinimo paslaugu sektorius. The article examines cost forecasting in the accommodation and catering services sector under the risk and uncertainty. It is emphasized that cost management is significant for increasing a company's profits or surviving in the face of market difficulties. This article aims to forecast the costs of sales in the accommodation and catering services sector under the risk and uncertainty. when the types of costs that have an essential impact on the cost of sales were determined. The first part of the article analyzes the distribution of costs, their management directions and theoretical aspects of the impact of risk and uncertainty on costs. The second part of the article is devoted to the development of the research methodology. The third part of the article presents empirical research on identifying the costs that have the most significant impact on the cost of sales and forecasting the total costs under the risk and uncertainty in the accommodation and catering services sector. Keywords: costs, cost management, cost forecasting, risk, uncertainty, accommodation and catering services sector.