DEVELOPMENT OF COST MANAGEMENT TOOLS FOR THE FULL LIFE CYCLE OF HIGH-TECH INDUSTRIAL PRODUCTS IN THE CONTEXT OF DIGITALIZATION
The relevance of the research topic is due to the need to develop cost management mechanisms at the stages of the life cycle of high-tech products with the introduction of digital technologies. Global digitalization has affected all spheres of activity and sectors of the economy. Digitalization has acquired particular importance in the field of high-tech industry. Managing the life cycle of high-tech products in the context of digitalization poses new challenges. First, related to the reduction of the level of total costs at all stages of the life cycle of high-tech industrial products. Today, digital technologies open up new opportunities for collecting, storing and analyzing data on the costs of the production process. In this regard, in the context of digitalization, the issues of managing the costs of the full life cycle of high-tech products are of particular relevance. The purpose of the research is to search for new cost management tools at all stages of the life cycle of high-tech products that will improve the efficiency of its production and operation in the context of digitalization. The article presents strategic, tactical and operational life cycle cost management tools. The prospects of using cost management methods at the stages of the life cycle of high-tech products and the need to improve cost management at the stage of their operation are shown. The proposed tools for managing the costs of the full life cycle of high-tech products should radically change existing approaches to financing projects to produce high-tech products, which will affect the efficiency of production processes. At the same time, the most important indicator is the total cost of the life cycle of an industrial design or product. The methods used in solving linear programming problems were the methodological basis of the study.