The die and mould business is a typical engineering to order type business and how to estimate costs for each order has great influences on the profits of a company. In other words, it is critical to exactly calculate the quotation prices after establishing appropriate strategies in consideration of the exact cost estimation and process circumstances. Currently, most die and mould manufacturers intuitively calculate cost estimations for die and mold orders based on experiences. In addition to undermining trust between companies, such practices take a long time for cost estimations, making it difficult for a supplier to promptly respond to the need for new product development and thus leading to a failure to receive new project orders. Moreover, the business scales of our companies have become larger and their technologies have advanced to a great extent and therefore the regulations of the developed nations against our exports have been reinforced further. Under such circumstances, ambiguous claims are raised more frequently between business partners. In responding to such claims, the supporting evidences of our companies are not objective and scientific and they have many troubles distinguishing between right and wrong. To resolve these problems, the responses of the die and mould industry need to be more reasonable, speedy and objective and the development and establishment of upgraded management techniques will help the industry survive as a viable one. To help resolve these problems, this study designs a reasonable die and mould cost estimation framework and develops press and mould cost systems based on the framework developed. The framework of this system consists of a total of seven steps. The first step, a die and mould design module, pursues a rule-based system with quantitative cost calculation technology and regulates a series of processes which design die and mould needed for cost calculation in consideration of product characteristics, manufacturing facilities, workability and productivity. The second step, a material cost calculation module, calculates the mouldbase, die sets, die plates, standard parts or purchases based on the required material quantities calculated in the die and mold design module. The third step designs parameters having influences on die and mould costs. It defines the levels of difficulties for product shapes, processes and deadlines of deliveries and relates them to cost calculations. A parameter system is applied in the quantitative cost technique. The fourth step, a processing cost calculation module, is largely comprised of cutting work and non-cutting work processes. Die and mould manufacturing processes are segmented. The number of man-hours for each process is calculated and the wage scale for each process is applied to calculate the processing costs. And the activity-based system is applied in the quantitative cost technique. The fifth step is to make a process sheet which produces process designs based on information for parts calculated in the die and mould design module. The process sheet encodes the mold-making unit process and includes the processing processes and the measurement and material information needed for the processing processes. The sixth step constitutes a module which outputs a certain form of die and mould costs that includes details about the calculated material costs and processing costs. The seventh step is a system for managing existing data like a function which can save and use calculated die and mould costs. Using this function, you can retrieve data of an existing product which experienced cost calculation and make a new cost calculation by modifying the data. Thus it serves as a case-based system.