The article examines the opportunities and problems of the implementation of cost management systems (Activity-Based costing, Direct costing, Target costing etc.) and special mechanisms of carrying out and control over the realization of managerial decisions (e.g. Balanced Scorecard) on enterprises which are subjects of foreign economic activity. An importance of an integrated approach to improving of cost management is noted. As a result of research it is recommended to use Activity-Based Costing and Balanced Scorecard on the enterprises in sphere of foreign economic activity.
