Effekter av AI på cost management : En fallstudie om implementering och användning av AI

Sammanfattning

Background: Companies strive for increased profitability and competitiveness by leveraging new technological tools, particularly AI. AI enables computers to perform tasks that typically require human intelligence, facilitating the collection and analysis of data to generate valuable insights. Cost management, which was previously focused on cost control, has now expanded to include customer value and efficiency. Technology, including AI, plays a crucial role in creating efficiency and value within organizations. The discussion about AI's impact on cost management is prevalent, with the potential to revolutionize industries by optimizing resource utilization in novel ways. Purpose:The purpose of this thesis is to create a deeper understanding of how the use of AI impacts cost management within an organization. It aims to identify and elucidate the critical factors that may arise from the use of AI. This will result in insights into potential challenges that may occur when implementing AI in an organization. Method: The study is a case study that examines how AI impacts cost management and identifies the critical factors for AI implementation. The study was based on a qualitative research strategy with an inductive research process, where the empirical material was collected through 13 semistructured interviews. Conclusion: The study divides AI implementation into four phases: "Internal Awakening," where AI has not yet been implemented; "Materialization," where AI tools are implemented to improve operational efficiency and quality; and "Maturity," where AI is extensively used within the organization with various AI tools and solutions. The "Future" phase is not part of the implementation but is speculative on how AI might develop in the future. The study also identifies three main areas of critical factors. Technical challenges include data issues, technical problems, and the ongoing technological development that the organization must keep up with. Cultural challenges emphasize the importance of building trust in AI, adapting the corporate culture, and managing expectations of AI as a solution to all problems. Organizational challenges involve decentralization, adapting AI to specific needs, and managing security and GDPR.