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Effectiveness of management of cost competitiveness in enterprise is dependent on possessing and realizing by the enterprise the improvement programme of cost competitiveness. The working out of this programme is complex and requires taking into consideration various aspects of activities, that is efficiency, productivity, profitability, quality or ability to create the innovative solutions. The aim of the article is the presentation of selected issues connected with the preparing the improvement programme of cost competitiveness of enterprise. According to the author's opinion the working out of such programme requires particular emphasis placed to: - the proper selection and connection of various methods of improvement the enterprise actions (taking into consideration the cost aspects) - the skills connected with the modern projecting of products and processes, - the introduction of controlling leveraging m the management of improvement programme of cost competitiveness in enterprise.
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