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Abstract <p>The article discusses the mathematical and economic tools used to determine the cost of manufacturing high-tech products. Classical cost calculation methods, modern approaches to the allocation of indirect costs, the method of estimating the cost of the life cycle, and functional cost analysis are considered. The application of these methods in the design of products made of polymer composite materials and the creation of digital twins is described, which makes it possible to increase the accuracy of calculations and the efficiency of cost management at all stages of the product lifecycle.</p>

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Mathematical Tools for Determining the Cost of the Production Process of a High-Tech Product

  • 期刊论文

  • 发表日期：

    2026年3月1日

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  • E. R. Zhdanov,
  • O. S. Kharina,
  • E. Yu. Kozlov

摘要

Abstract

The article discusses the mathematical and economic tools used to determine the cost of manufacturing high-tech products. Classical cost calculation methods, modern approaches to the allocation of indirect costs, the method of estimating the cost of the life cycle, and functional cost analysis are considered. The application of these methods in the design of products made of polymer composite materials and the creation of digital twins is described, which makes it possible to increase the accuracy of calculations and the efficiency of cost management at all stages of the product lifecycle.