Grigori, Many of the costs now are handled by GCC parameters. See gcc/params.def accessed in the source code using PARAM_VALUE.
Many other cost models use macros with "COST in their name, such as TARGET_RTX_COSTS / rtx_cost BRANCH_COST (and LOGICAL_OP_NON_SHORT_CIRCUIT) MEMORY_MOVE_COST REGISTER_MOVE_COST MAX_CONDITIONAL_EXECUTE David