Abstract. Introduction. In modern scientific works on economics and management, the concept of "cognitive" is increasingly common, with the help of which the authors draw attention to the management of the process of continuous learning on the basis of various collective experiences, overcoming organizational resistance, management of corporate knowledge as the most important resource and, accordingly, the key direction of development enterprises. Cognitive management is considered to be the management of the process of cognition, as a result of which knowledge is identified, accumulated, distributed and used for the purpose of developing one or another social system. In this regard, the study of theoretical and methodological aspects of cognitive management is timely and relevant. Purpose. The purpose of the study is to clarify and generalize the theoretical and methodological aspects of cognitive management. The theoretical and methodological basis of the work is a set of principles and methods of scientific research: the principle of systematization and theoretical generalization, graphic methods of information presentation. According to the goal, the task of analyzing scientific approaches to determining the essence of cognitive management and the effectiveness of the use of its tools by enterprises is set. The basis for the analysis was the scientific works of domestic and foreign scientists on the mentioned issues. Results. An analysis of conceptual views on cognitive management has been carried out, which makes it possible to identify characteristics, sources of managerial efficiency, and the basis for influencing the spheres of interests of enterprises. The methodical toolkit of cognitive modeling of managerial decision-making is considered. Cognitive maps of the simulation of possible states of the production system of the enterprise were built in order to form effective management decisions in the form of a formal model. Conclusions. Cognitive management is the basis for influencing the development of enterprises. The use of modeling technologies based on cognitive maps can be useful for the formation of effective management decisions, the analysis of problematic situations in the development of the enterprise, the development of strategic management decisions, etc.