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The Pignatelli Costing Framework (PCF): Redefining Productivity and Costing in the Age of AI

Year: 2025

Type: article

Abstract: This paper introduces the Pignatelli Costing Framework (PCF), a conceptual model for redefining productivity and cost attribution in an AI-augmented world. Building upon the principles of Multimodal Productivity Costing (MPC), the framework expands the traditional Full-Time Equivalent (FTE) model to include five categories: human (hFTE), machine (mFTE), human-led AI-augmented (aFTE), machine-directed human execute (dFTE), and human–AI symbiotic (sFTE). This typology enables organisations to capture hybrid productivity contributions across human and machine modalities. The research explores how geometric changes in role design and decision-making between these equivalents influence costing methodologies as organisations transition from Narrow AI to General AI and eventually Super AI.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.17329333

Author: Pignatelli, Jenni

Language: English

Topic: Accounting and Organizational Management

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W7088451683

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