Develops and maintains product cost estimates across development and commercialization. Reviews materials, labor, tooling, packaging, manufacturing processes, bills of materials, and supplier quotations to validate cost assumptions. Performs cost comparisons, margin analyses, budgeting, and value-engineering evaluations; identifies cost-reduction opportunities and risks. Partners with Product Development, Design, Marketing, Finance, and Sourcing, presents recommendations to management, manages project cost targets, improves costing tools and processes, and mentors junior team members.