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Innovative activity has always been a sphere of economic activity with a difficultly predicted ratio of costs to the resulting economic effect. The size of the costs of implementing innovative activities is often determined by many factors and the effective management of these costs determines the economic success of the organization. The volume of expendable resources is one of the most important indicators of the effectiveness of any enterprise, and the expenditure of money on innovative activities is also the basis of economic security of any organization. The effectiveness of cost management is determined by how little resources have been used up and how much effect has been achieved. Uncontrolled spending of resources, and senseless spending on the modernization of the entire range of products can lead to the collapse of even the most successful innovative enterprise. The economic security of any organization associated with innovation is primarily dependent on the effective management of the c osts of implementing this innovatio.