Software Product Lines represent a solution for massive development with minimum costs, while assuring product high quality and interesting time to market. In fact, Software Product Lines systems are used for massive productions, and are based on systematic reuse of commun components, while offering the ability to add specific development, in order to satisfy particular users or market needs. However, to maintain such complex and large-scale systems, it is mandatory to adopt a suitable tracing policy that satisfies the system constraints, especially cost and complexity. Unfortunately, tracing is rearly applied in Software Product Lines as it presents several constraints, especially its cost. Through our research work, we tried to come up with elements that would help break this prejudice. Therefore, we worked on a cost and Return on Investment estimation model that helps identify the optimal conditions (phase and policy) for implementing a tracing solution. As a result of our work, we found that implementing specific trace links, in a targeted approach that meets business goals, and starting from the Domain Engineering phase, costs less and presents the most interesting Return on Investment. To conduct this study and reach those findings, we followed the Design Science Research Methodology. In this article, we detail the steps of our research according to this methodology’s phases.