Analysis of multi dimensional interactions of flow of energy in passenger vehicle is a complex task that necessitates development and utilization of analytical tools. Development of analytical tools with high complexity is usually based on conclusions of many concepts and theories from different scientific disciplines. In this approach, Passenger vehicle is supposed to be organized in the form of a firm and appears in the market that oriented towards establishing an effective energy supply system which may be identified as delivering the product (person per mileage removable) with minimum operation costs. To this end, an optimization model named POWER software founded on theory of firm of microeconomics has been developed using technique of mathematical programming. A new technical approach is discussed for energy flow analysis from tank-to-wheel in a specific passenger vehicle.