Cost of enterprise: essence and conception of management

In the article the results of theoretical research of economic essence of cost of enterprise and management conception are resulted. The analysis of interpretations of concept of cost of enterprise is carried out on rich in content and essence signs in scientific and science-practic literature. Basic descriptions of cost of enterprise are certain as an object of administrative activity. Author vision of essence of cost of enterprise and management features is offered by it. The origin of theory of management an enterprise is analysed oriented to its cost. Subsequent directions of researches are offered in this sphere