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Tool 01 · The Unipersonal Firm: Microeconomic Simulations

Human/AI Operations Pricer

Cognitive marginal cost simulator (Human vs Cloud API vs Local Architecture). Includes cyber premiums, AI tax regulation and the Make vs Buy tipping point per Coase.

The Unipersonal Firm: Microeconomic Simulations
Global Volume
Reports

Human Factor

Algorithmic Work

Local Cost Calculation (Display)

Risks & Regulation

Failing reports

4

out of 50 (8 %)

Non-quality cost

0.00 €

AI repairs

AI Error

Moderate

Repair

Low

Fiscal

Low

Human Marginal Cost
160.00 €

Base

160.00€

Non-quality

0.00€

API Marginal Cost
3.02 €

Base

3.02€

Risks & Taxes

0.00€

Workstation Marginal Cost
0.17 €

Base

0.17€

Risks & Taxes

0.00€

Scalability (1M Reports)

11001000100005000010000025000050000010000008000003200000

Gross Differential (n=50)

HumanAPI CloudWorkstation160 €3.02 €0.17 €

Coase Arbitrage

API CLOUD (OpEx)

The cumulative API cost (3.02 €) remains below the actual hardware acquisition cost (5,000.01 €).

The volume is insufficient to break even on the investment. Outsourcing (Buy) is the only rational option.

Competitive Advantage (L-algo)

The profitability equation for 50 reports is unambiguous. Including error correction for cognitive fatigue (5%%), the human analyst costs 3.20 € / report.

Against this, the Cloud API charges the same cognitive effort at only 0.06 € / report, integrating financially the risk of correcting its 8%% hallucinations.

Cloud vs Human

52.9x

Local vs Human

938.1x

Local vs API

17.7x

Regulation Calculator

Unit tax required to equalize the minimum wage:

3.14 € / rep.

Compensatory tax rate:

5,194 %

Calculation: Ratio of the competitive differential (3.14 €) to the base API cost. Theoretical punitive VAT to eliminate the AI advantage.

Microeconomics of the Cognitive Report

Cost / Report

Human3.20 €
API Cloud0.0604 €
Workstation0.0034 €

Total Time

Human12.5 h
AI (min)8.75 min
Gain741 min

Local Break-Even

87,660

reports to amortize hardware

Break-even not reached

AI Economic Lever

159.83 €

saved vs human · via Workstation

-99.9 %

total cost

Operational Risk Matrix

Human

Cognitive fatigue5/20
Turnover6/10
Scalability9/10

API Cloud

Vendor dependency8/10
Confidentiality7/10
Variable cost4/10

Local

GPU maintenance5/10
Initial CapEx8/10
Required expertise7/10

Aggregate Risk Index

safest: Human

Human 58API Cloud 63Local 67

This tool is the result of research conducted at the University of Paris 1 Pantheon-Sorbonne under the supervision of Prof. Christophe Benavent.