Strategic cost management as a type of activity is in the process of its establishment and manifests itself, first of all, in an abundance of models as local processes, such as the development of "global" strategies. An analysis of enterprises activity in various activity areas proves that, despite the abundance of publications on strategic management, it is rare that an enterprise can not demonstrate the organizational structure of the strategic management. On the contrary, the number of unprofitable enterprises demonstrates that there are serious problems in the organization of the cost management system. The enterprise management becomes more complicated under the conditions of a dynamic complex and uncertain market environment, and this in turn leads to qualitative changes in structure and methods of management. A cost management at the enterprise sets such tasks as identifying the role of cost management as a factor in increasing economic performance, determining costs for the main stages of the product's economic cycle, management functions at the enterprise, calculating costs for operating and geographical segments, production units of the enterprise, calculating the necessary costs per unit of output (works, services), preparation of an information base that allows estimating costs in the selection and adoption of business solutions.