Cost Estimating Mentor. It has to guide the estimator through the different tasks to perform the estimate: a) Determine the type of estimate, b) Define the Work Breakdown Structure (WBS), c) Obtain Cost Analysis Requirements Description, d) Develop ground rules and assumptions, e) Select cost estimating methodology, construct cost model, populate model and calculate cost. V-CES Consortium, D1.2, Data Collection Templates and User Requirements Keyword(s): Cost Estimating Mentor (CEM)