The brain is a system that performs numerous functions by controlling its states. Quantifying the cost of this control is essential as it reveals how the brain can be controlled based on the minimization of the control cost, and which brain regions are most important to the optimal control of transitions. Despite its great potential, the current control paradigm in neuroscience uses a deterministic framework and is therefore unable to consider stochasticity, severely limiting its application to neural data. Here, to resolve this limitation, we propose a novel framework for the evaluation of control costs based on a linear stochastic model. Following our previous work, we quantified the optimal control cost as the minimal Kullback-Leibler divergence between the uncontrolled and controlled processes. In the linear model, we established an analytical expression for minimal cost and showed that we can decompose it into the cost for controlling the mean and covariance of brain activity. To evaluate the utility of our novel framework, we examined the significant brain regions in the optimal control of transitions from the resting state to seven cognitive task states in human whole-brain imaging data of either sex. We found that, in realizing the different transitions, the lower visual areas commonly played a significant role in controlling the means, while the posterior cingulate cortex commonly played a significant role in controlling the covariances.SIGNIFICANCE STATEMENTThe brain performs many cognitive functions by controlling its states. Quantifying the cost of this control is essential as it reveals how the brain can be optimally controlled in terms of the cost, and which brain regions are most important to the optimal control of transitions. Here, we built a novel framework to quantify control cost that takes account of stochasticity of neural activity, which is ignored in previous studies. We established the analytical expression of the stochastic control cost, which enables us to compute the cost in high-dimensional neural data. We identified the significant brain regions for the optimal control in cognitive tasks in human whole-brain imaging data.