Several transactions pass before us every month: sales, purchases, acquisitions, or capital increases involving small to medium-sized companies. The pricing standards for each of them differ, making the mechanisms and criteria for valuing such companies neither clear nor direct. This leads us here to what is known as artificial intelligence, through which accounting results are extracted after passing through equations designed differently on the basis of prior or subsequent data generated by that intelligence.

I have developed two accounting technologies dedicated to the public domain. One produces feasibility studies, while the other provides personal spending-rationalization studies. Both technologies operate according to fixed equations and extract different results from the inputs solely because the inputs themselves differ.

There is no doubt that the person who uses these accounting technologies to generate a feasibility study is the project owner, and cannot reasonably be anyone else. But what about company valuation? If a company is offered for sale, purchase, acquisition, or capital increase, several parties may wish to use a tool to evaluate that company before taking any action toward it. Yet transactions involving sale, purchase, acquisition, or capital increase are concluded only after negotiations with the other party. How, then, can such a transaction be completed in a way that allows the party using the company valuation technology — which we will program soon — to emerge as the winner?

The role of artificial intelligence here is to request different inputs depending on the type of party using the technology. If your usual equation is that a project’s value equals seven times its annual profit margin, for example, then your negotiation ceiling would be seven times that margin if you are the buyer. If you are the seller, then your minimum acceptable level would be seven times that margin, for instance. But what if you are a buyer who possesses the financial and managerial capacity to double the profit margin after the purchase, whether by increasing sales or reducing costs? Do you not think that a valuation based on seven times the margin should no longer be your maximum limit for purchase, acquisition, or capital increase? And what if you are the seller, while being certain that the project’s market strength will last only a few more years? Do you not think that the minimum negotiation threshold should then be lower? Of course.

But what, precisely, are your limits in negotiation? Here emerges the role of artificial intelligence in deriving the optimal equations — equations that extract from the inputs results through which you can be confident in your decision to sell, buy, acquire, or increase the capital of any small or medium-sized company. We should not continue to think of software as merely repeating our calculations. Rather, we should develop software that can itself design subsidiary programs with new equations, rooted in different data extracted through the primary software, and then provide us with more accurate final results.

And who knows? The day may come — perhaps soon — when artificial intelligence fully leads the decisions of companies, while the role of owners and managers becomes merely to implement those decisions in order to outperform competitors, increase market share, and achieve the highest possible profit ceiling.

How does public spending affect the capacity of the state and society?

Productive spending adds capacity or productivity, while spending that repeats obligations expands the burden without building new income. From the angle of society, the issue is not measured by its label alone, but by the measurable effect it leaves behind.

How does fiscal sustainability affect the capacity of the state and society?

Sustainability is not secured by revenue size alone; it depends on turning resources into renewable financial capacity while controlling recurring obligations. From the angle of society, the issue is not measured by its label alone, but by the measurable effect it leaves behind.

How does public obligations affect the capacity of the state and society?

A state’s financial strength weakens as fixed obligations expand, because the room for reform narrows even when revenues appear large. From the angle of society, the issue is not measured by its label alone, but by the measurable effect it leaves behind.

How does artificial intelligence in financial decisions affect the economy?

Its effect appears in how costs, incentives, and resources are managed, and in the economy's ability to turn decisions into sustainable value. The direct context is for AI-driven company valuation tools that adapt to buyers and sellers, improving decisions in acquisitions and capital raises.