In recent years, the economic and ecological impact of energy consumption in public and private institutions has increased, making it necessary to have computer and electronic systems that allow monitoring energy expenditure in the different areas of an institution. Currently, smart buildings have automated systems that include sensor nodes that allow the monitoring and control of environmental parameters, facilitating the goal of achieving energy-efficient, comfortable, and cost-effective environments. In this context, this work presents the design and development of a smart energy consumption meter that can be integrated into any control and monitoring system without the need for significant changes, thanks to its modular implementation. The hardware architecture is presented, focusing on the main functionality of each module and the interconnection and communication between them. In addition, the calibration tests performed to adjust the measurement parameters and obtain acceptable relative measurement errors are described. Tests performed with the measuring node on a heterogeneous architecture computer, comprising CPU and GPU cores and running a computationally intensive algorithm, show that the accumulated power decreases as the amount of resources used increases, validating the measuring capability of the developed system.