Should-Costing
Transparent, bottom-up target prices as the basis for negotiations and cost governance.
- Material, labor, machine, overhead, logistics & margin
- Country & regional factors
- Defensible negotiation baseline
Fact-based cost baselines for procurement and engineering teams — built on three decades of practice across Automotive, Industrial Manufacturing, Telecommunications, Aerospace and Construction.


Costixx is the operational arm of Carbon & Cost Consulting, founded by a senior cost-engineering leader with 30+ years steering sourcing decisions for global OEMs and Tier-1 suppliers.
Former Global Head of Cost Engineering at Yazaki EMEA — building and leading the cost-engineering organisation for €1.6 Bn+ of annual spend across connectors, wire harnesses, electromechanical assemblies, precision machining, plastics, die castings, stampings and electronics.
Head of Target Costing Labs at BuyIn — the procurement joint venture of Deutsche Telekom and Orange — driving target-costing and cost-transparency across telecom and network categories.
Specialist in should-costing methodologies, cost-governance frameworks and carbon-transparency approaches including Scope-3 cost/carbon integration.
From the first concept review to series sourcing — methodologically sound, technically deep, commercially effective.
Transparent, bottom-up target prices as the basis for negotiations and cost governance.
Cost optimisation embedded into the early development phase through engineering ↔ sourcing integration.
Functional analysis and value engineering to reduce complexity and cost without losing function.
Fact-based negotiations powered by robust cost breakdowns and benchmark data.
Building and scaling global cost-engineering organisations, sourcing strategies and governance.
Scope-3 transparency — CO₂ and cost data jointly analysed for sustainable supply chains.
Former Global Head of Cost Engineering at Yazaki EMEA — €1.6 Bn+ annual spend.
500+ supplier assessments and manufacturing site visits worldwide.
Should-cost frameworks, target-cost cascades and cost-governance models.
Scope-3 cost/carbon integration for sustainable supply chains.
Four steps from technical teardown to a successfully negotiated PO — on a methodology refined over 30 years and €1.6 Bn+ of spend.
Technical understanding of part, process and requirements.
Material, labor, machine, overhead, logistics, margin — fully built up.
Cross-check with market data, regional factors and real quotes.
Fact-based supplier discussions and prioritised cost-reduction actions.
500+ supplier assessments and plant visits worldwide — across the most demanding manufacturing domains.

Connectors, wire harnesses, electromechanical assemblies, electronics.

Precision machining, special processes, qualified supplier ecosystems.

Infrastructure components, network hardware and high-volume electronics.
The Costixx platform brings the methodology into your daily work — from unit-cost calculation to supplier assessment.
Full should-cost models with material, machine, labor and country databases.
Process-step level costing for production lines and complex assemblies.
Structured risk assessment and detailed questionnaires for your supplier base.
Receipt and document management integrated into your cost workflow.