Abstract: Embodiments include receiving into one or more computer databases a plurality of cost factors associated with supplying a commodity for vehicle manufacturing. A zero-based cost estimate for the commodity is calculated based on one or more of the plurality of cost factors. A current cost for the commodity is received into the one or more computer databases, and a cost variance between the current cost for the commodity and the zero-based cost estimate is calculated. One or more actions for reducing the cost variance may be received into one or more of the computer databases. The zero-based cost estimate for the commodity, the current cost for the commodity, the cost variance, and the one or more actions for reducing the cost variance may be displayed on one or more interactive user interfaces. A cross-functional team including representatives from engineering, purchasing and finance may implement the methodology.