In this work we revise the applicability of the optimal control and variational approach to the maximum energy dissipation (MED) principle in non-equilibrium thermodynamics. The optimal control analogies for the kinetical and potential parts of thermodynamic Lagrangian (in the form of a sum of the positively defined thermodynamic potential and positively defined dissipative function) have been considered. An interpretation of thermodynamic momenta is discussed with respect to standard optimal control applications, which employ dynamic constraints. Also included is interpretation in terms of the least action principle. (C) 2008 Elsevier B.V. All rights reserved.