The aim of final is through the pecularities of management accounting as the basis for the development of financial as well as cost accounting emphasize the importance of designing and planning the activities that are carried out withing a company and are aimed at a profit-oriented society. Processes within a company and management accounting trough optimizing the calculation methodology are not simple because of the dynamics of the environment and the uncertainty of the future, and therefore the criteria of the cost management strategy and plan should be also considered. The aforementioned points to the subject od the research, which includes the research, definition and determination of the cost management strategy of the franchisor, which defines the concept od franchise, franchise agreement, the importance of accounting, the importance of optimizing the cost accounting methodology, with a special emphasis on significance the role od managing the optimizatiton od the cost accounting methodology within the target costing implementation of the chosen franchisor example. The author will prove through the work two research questions based on a research analysis involving the use of specific scientific methods in relation to the work goal.