diff --git a/Makefile b/Makefile
index 217e72bc..521206ce 100644
--- a/Makefile
+++ b/Makefile
@@ -1,7 +1,7 @@
 # MarkiTect - Advanced Markdown Engine
 # Makefile for common development tasks
 
-.PHONY: help setup install test build clean update status dev lint format check-deps venv-status update-digest add-diary-entry issue-list issue-show issue-list-open issue-create issue-close issue-close-enhanced issue-close-batch issue-get issue-csv issue-json issue-high test-from-issue tdd-start tdd-add-test tdd-finish tdd-status test-status test-new test-coverage test-arch test-foundation test-infrastructure test-integration test-domain test-service test-application test-presentation test-quick test-layers test-random test-random-seed test-random-repeat test-install-randomly test-clean test-tdd test-changed test-module test-cache-clean test-efficient cli-help release-status release-validate release-prepare release-build release-publish release-dry-run chaos-validate chaos-matrix chaos-inject chaos-report
+.PHONY: help setup install test build clean update status dev lint format check-deps venv-status update-digest add-diary-entry issue-list issue-show issue-list-open issue-create issue-close issue-close-enhanced issue-close-batch issue-get issue-csv issue-json issue-high test-from-issue tdd-start tdd-add-test tdd-finish tdd-status test-status test-new test-coverage test-arch test-foundation test-infrastructure test-integration test-domain test-service test-application test-presentation test-quick test-layers test-random test-random-seed test-random-repeat test-install-randomly test-clean test-tdd test-changed test-module test-cache-clean test-efficient cli-help release-status release-validate release-prepare release-build release-publish release-dry-run chaos-validate chaos-matrix chaos-inject chaos-report cost-help cost-note-issue
 
 # Default target
 help:
@@ -40,6 +40,10 @@ help:
 	@echo "  chaos-inject LAYER=X TYPE=Y - Inject chaos into specific layer"
 	@echo "  chaos-report         - Generate chaos engineering report"
 	@echo ""
+	@echo "Cost Tracking:"
+	@echo "  cost-help            - Show cost tracking commands and usage"
+	@echo "  cost-note-issue ISSUE=X INPUT_TOKENS=N OUTPUT_TOKENS=M - Generate cost note for issue"
+	@echo ""
 	@echo "Architectural Testing:"
 	@echo "  test-arch           - Run all tests in architectural order"
 	@echo "  test-foundation     - Run foundation layer tests only"
@@ -1255,3 +1259,63 @@ view-requirements-examples: $(VENV)/bin/activate
 
 # Update .PHONY for requirements engineering targets
 .PHONY: validate-requirements check-interface-compatibility generate-dev-checklist validate-mocks pre-commit-validate setup-mock-validation view-requirements-examples
+
+# ==============================================================================
+# Cost Tracking Commands
+# ==============================================================================
+
+# Show cost tracking help and examples
+cost-help:
+	@echo "MarkiTect Cost Tracking System"
+	@echo "==============================="
+	@echo ""
+	@echo "The cost tracking system captures Claude token usage and generates"
+	@echo "cost notes for issues. Currently tracks Claude API costs only."
+	@echo ""
+	@echo "🔧 Commands:"
+	@echo "  cost-help                                    - Show this help"
+	@echo "  cost-note-issue ISSUE=X INPUT_TOKENS=N OUTPUT_TOKENS=M"
+	@echo "                                               - Generate cost note for issue"
+	@echo ""
+	@echo "💰 Manual Cost Note Generation:"
+	@echo "  markitect cost session track ISSUE_ID 'ISSUE_TITLE' \\"
+	@echo "    --input-tokens N --output-tokens M \\"
+	@echo "    --summary 'Implementation description'"
+	@echo ""
+	@echo "📊 Token Estimation Guidelines:"
+	@echo "  - Small changes (1-2 functions):     15k input,  8k output"
+	@echo "  - Medium features (multiple files):  30k input, 18k output"
+	@echo "  - Large features (TDD8 full cycle): 45k input, 28k output"
+	@echo "  - Complex systems (refactoring):    60k input, 35k output"
+	@echo ""
+	@echo "💡 Examples:"
+	@echo "  make cost-note-issue ISSUE=136 INPUT_TOKENS=45000 OUTPUT_TOKENS=28000"
+	@echo "  markitect cost session track 136 'Index generation' --input-tokens 45000 --output-tokens 28000"
+	@echo ""
+	@echo "📁 Output: Cost notes saved to cost_notes/ directory"
+	@echo "💰 Currency: Costs calculated in USD and EUR"
+	@echo "🤖 Model: Default claude-sonnet-4 pricing"
+
+# Generate cost note for an issue (requires ISSUE, INPUT_TOKENS, OUTPUT_TOKENS)
+cost-note-issue: $(VENV)/bin/activate
+	@if [ -z "$(ISSUE)" ]; then \
+		echo "❌ Please specify issue number: make cost-note-issue ISSUE=136 INPUT_TOKENS=45000 OUTPUT_TOKENS=28000"; \
+		exit 1; \
+	fi
+	@if [ -z "$(INPUT_TOKENS)" ]; then \
+		echo "❌ Please specify input tokens: make cost-note-issue ISSUE=$(ISSUE) INPUT_TOKENS=45000 OUTPUT_TOKENS=28000"; \
+		exit 1; \
+	fi
+	@if [ -z "$(OUTPUT_TOKENS)" ]; then \
+		echo "❌ Please specify output tokens: make cost-note-issue ISSUE=$(ISSUE) INPUT_TOKENS=$(INPUT_TOKENS) OUTPUT_TOKENS=28000"; \
+		exit 1; \
+	fi
+	@echo "💰 Generating cost note for Issue #$(ISSUE)..."
+	@$(VENV_PYTHON) -c "import sys; sys.path.append('.'); from tddai.issue_fetcher import IssueFetcher; fetcher = IssueFetcher(); issue = fetcher.fetch_issue($(ISSUE)); print(f'📋 Issue: {issue[\"title\"]}')"
+	@ISSUE_TITLE=$$($(VENV_PYTHON) -c "import sys; sys.path.append('.'); from tddai.issue_fetcher import IssueFetcher; fetcher = IssueFetcher(); issue = fetcher.fetch_issue($(ISSUE)); print(issue['title'])"); \
+	markitect cost session track $(ISSUE) "$$ISSUE_TITLE" \
+		--input-tokens $(INPUT_TOKENS) \
+		--output-tokens $(OUTPUT_TOKENS) \
+		--summary "$(if $(SUMMARY),$(SUMMARY),Implementation completed using TDD8 methodology)"
+	@echo "✅ Cost note generated successfully!"
+	@echo "📁 Check cost_notes/issue_$(ISSUE)_cost_$$(date +%Y-%m-%d).md"