Understanding consumer mind functioning and translating it into structured data offers a strategic advantage for decision-making and product or service development. As neuromarketing supports consumer intentions and the need to understand the importance of factors in purchasing decisions, it raises the assumption that the current market can utilize this field more. This study addresses these gaps by proposing a conceptual framework, based on neuromarketing literature, for prioritizing criteria in product and service development. The Analytic Hierarchy Process (AHP), a widely recognized multi-criteria decision method, is used to simulate the relative importance of cognitive, emotional, and contextual criteria. Rather than merely combining methods empirically, this research explores the theoretical structuring of such criteria to support value analysis in early project stages and to inform future empirical studies. A theoretical simulation created a decision matrix that includes functional necessity, perceived emotional value, contextual influence, and unconscious behavioral reactions. The results suggest that functional attributes dominate decision-making in commercial contexts, while emotional and contextual factors act as modulators rather than primary drivers. The proposed simulation provides a structured approach to organizing consumer decision-making factors based on neuromarketing literature, offering a conceptual foundation for prioritizing value attributes in product and service development. The results contribute to the early design of decision-support tools and open avenues for future empirical studies integrating neurometric insights into structured analytical models.