The purpose of the article is to highlight the results of research on formation of costs in cattle breeding as the object of economic management. The article examines the theoretical and methodological aspects of cattle breeding costs as the object of economic management. A conceptual approach to economic management in cattle breeding formation costs is proposed, which defines the purpose, object, subject, basic conceptual positions, principles, functions, methods, tools, components, system providing; place of economic costs management in cattle breeding formation in the economic management by agricultural enterprises. Suggestions for improving the methodological approaches to costing of prime cost of the main and sideline products of cattle breeding in agricultural enterprises are justified. Practical application of research results in agricultural enterprises can improve the efficiency of economic management of costs formation in cattle breeding.