Аннотация
The relevance of this study is determined by the accelerated digital transformation of the construction industry and the growing role of cost management as a factor in sustainable development of construction companies. The implementation of Building Information Modeling, Internet of Things, Big Data, and artificial intelligence technologies is changing approaches to cost formation, forecasting, and control throughout the lifecycle of construction projects. The aim of this study is to analyze modern cost management approaches in the construction industry, focusing on the adaptability of traditional LCC and ABC models to the digitalization environment. The methodological basis of the study consists of comparative analysis of cost management practices before and after the introduction of digital technologies, documentary analysis of statistical and industry data for 2020-2024, and expert assessment of the effects and barriers to digitalization of construction organizations in Kazakhstan. The results demonstrate that the use of digital tools improves the accuracy of cost estimates, optimizes resource utilization, and reduces indirect costs, while enhancing the transparency and manageability of construction projects. It is concluded that the integration of Industry 4.0 technologies into cost management systems forms the basis for increased financial stability and long-term development of construction companies.