In modern realities, it is necessary to increase the efficiency of production and use of high-tech products of industrial enterprises. This becomes possible thanks to the implementation of a cost management system for the full life cycle of high-tech products. This system allows for a significant reduction in both financial and material costs at all stages of the life cycle of high-tech products. At the same time, the main attention is paid to the cost of the full life cycle of the sample. The purpose of the publication is to develop conceptual approaches to the construction of cost management systems at the stages of the life cycle of high-tech industrial products to minimize total (total) costs. Based on the analysis of theoretical and methodological approaches in the field of life cycle management of high-tech products, as well as foreign experience in managing the cost of high-tech products at various stages of its life cycle, the authors have developed a conceptual model of a cost management system for the life cycle of high-tech products. The proposed concept will contribute to the reform of the management system of the full life cycle of high-tech products. This will solve problems in the field of providing financial and material resources for all stages of the life cycle of high-tech products, starting with its development and ending with disposal, as well as increase the efficiency of using the life cycle management system of high-tech products of industrial enterprises. The novelty of the presented results lies in the fact that the authors for the first time from the standpoint of systematic and integrated approaches describe conceptual approaches to building a cost management system for the full life cycle of high-tech products, identify the problems of managing the operating costs of high-tech products and show the tools to solve them. This will allow a systematic approach to managing the full costs of all stages of the life cycle of high-tech products in order to minimize them.
