The MeC core business is the exercise of activities as assistance, analysis and technical coordination in industrial, design and management fields, dealing with: - companies assistance in terms of technical management for the study and development of solutions in order to resolve design issues; - cost analysis of all elements of the project; - determination of the technological cycle and time of labour; - feasibility studies and design aspects. Cost Engineering is the application of scientific principles and techniques to estimate variable costs and investments, budget planning, monitoring and control, planning and scheduling, decision analysis and profit analysis. We offer Cost Engineering services for: - Investments and Variable Costs analysis: starting from one industrial design or one component, we can estimate it in terms of cost and investment. The results of our evaluations are used primarily as inputs to budgeting, the project planning or to make decisions; - Monitoring and Cost Control: the process used in monitoring capital expenditures and services in terms of project progress, to quantify variations from authorized budget and to allow effective actions to minimize costs; - Cost Engineering System Development: set of techniques, tools, database and knowledge necessary to organize, evaluating and monitoring processes. Our experiences in automotive market brought us to provide services in both Cost Engineering branches: Vehicle Cost Engineering (VCE) and System Cost Engineering (SCIE). Vehicle Cost Engineering (VCE) is responsible for the integration of vehicle variable costs and investment, from Program Approval setting to the end of the life cycle of the product. System Cost Engineering (SCIE) is responsible for the evaluation of variable costs and investments of any vehicle component during the vehicle life cycle.