Methodological basis of management of expenses - measurement and an assessment of expenses and as a result implementation of process of calculation of product cost (works, services). Relevance of scientific and practical article is defined by need of development and deployment in practice of work of the Russian organizations of the mechanism of management of profit and expenses as in modern conditions when the competition becomes more and more rigid, the management of expenses of the enterprise directed to optimization of structure of expenses, improvement of quality of production comes to the forefront. A main goal of activity of an economic entity in modern economy is receiving profit. Provided that the enterprise can steadily exist and ensure a basis for growth and the concept of profitability of activity of the enterprise as the first step to receiving accounting, and, subsequently, and economic profit, is very important aspect of the matter.