Use of artificial intelligence to facilitate the adoption of the Production Effort Units (PEU) Method: a case study using Copilot
DOI:
https://doi.org/10.9771/rcufba.v19i2.69371Keywords:
Artificial Intelligence, PEU method, Case StudyAbstract
This article aims to demonstrate the use of Copilot in allocating costs to products using the PEU method. To achieve this, a methodology was adopted that can be classified as descriptive (in terms of its objective), qualitative (in terms of its approach), and structured as a case study. After gathering the necessary data from the internal controls of the researched company, prompts (instructions) were developed to be entered into the selected AI tool, considering the implementation steps of the PEU method. The results provided by Copilot support the conclusion that the use of this tool can facilitate the adoption of the PEU method, as the cost values allocated to the products were compared with the same calculation performed in an Excel spreadsheet, with negligible discrepancies in the respective numerical results. Thus, this research presents a practical example of the combination of AI and the PEU method, which can be useful for cost professionals and educators in specific situations, contributing to the emerging literature on this study focus.
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