A system and method of accurately evaluating the performance of a vehicle device having a friction component, including a brake disc, a clutch disc, or the like, may be achieved by predicting the accurate friction coefficient of the friction component in consideration of changes in the temperature, rotation speed, and hydraulic pressure of the friction component, and determining the operating torque of the vehicle device or system having the friction component through reflecting the predicted friction coefficient, during the performance evaluation simulation process of the vehicle device including the friction component.