The quotient of SME's from all enterprises was 99,84% in the Czech Republic. The quotient of SME's added value was 54,43% in last year. The number of SME's declined year-over-year byabout 25 598 enterprises. This represents the main reason whythe research is focused on SME's. Accordingly, their strategic cost management is of particular importance, which is also the topic of this paper.