I built a Power BI visual you can seriously use — in ten days, AI-assisted — and then ran the numbers on what the same build would have cost the traditional way. The result is an evidence-based thesis paper: every figure traceable to the public Git history, valuations done with recognized methods, every claim carrying an evidence label. Here is the essence — the full paper is linked below as PDF and web version.
The case in three sentences: Twelve chart types, a controlling table with hierarchy, four languages, 80+ automated render tests — built in ten calendar days, steered by one person who never typed a line of code. Commissioned traditionally, my estimate lands at 14 to 18 person-months, somewhere between €150,000 and €350,000 S. What it actually cost me: about 20 documented hours of steering and €180 in tooling M.
The difference is not in the hourly rates — it is in the process. The traditional path runs every stage once, expensively and in sequence. The AI-assisted path runs a short, cheap cycle dozens of times. In this project: about 60 release cycles in ten days, often several on the same day.
It is not the AI alone. It works because four things come together: AI × a fixed framework × domain expertise × Git. Remove one, and the whole thing tips over.
This is also why the paper matters beyond the single case: absolute productivity factors will change with every model generation. The mechanism — a tight fence, small iterations, fast local verification — will not.
The paper cross-checks the replacement value with three recognized methods (bottom-up, COCOMO II, function points) and frames build vs. buy as a present-value comparison: from roughly 30 to 45 report users onward, building beats licensing S. And a credible free tool already shifts license negotiations — without anyone switching H.
With every calculation shown: cost leverage, DCF, sensitivities, a governance chapter, sources — and an open invitation to replicate. Available in English and German.
If you want to share the essence — here is the short version to copy:
Weekend read, if you are into this sort of thing: I documented how far AI-assisted development really goes on Power BI. I built a Power BI visual you can seriously use — in ten days. Twelve chart types, a controlling table with hierarchy, four languages. Commissioned traditionally, my estimate lands at 14 to 18 person-months, somewhere between €150,000 and €350,000. What it actually cost me: about 20 documented hours of steering and €180 in tooling. What I learned along the way: It is not the AI alone. It works because four things come together: AI, a fixed framework, domain expertise, and Git. Remove one, and it tips over. Fixed frameworks like Power BI visuals, Office add-ins or dbt packages narrow the solution space until AI development becomes controllable and repeatable. That, I think, is the real insight — and it stays valid when the next model generation arrives. Without version control, none of it would have been worth anything. Git is what makes the work reviewable and reversible. All 124 commits of the project are public. Calculated honestly — same scope on both sides — a cost leverage of 13 to 93 remains. And from roughly 30 to 45 report users onward, building beats licensing on present value. What the paper does not say: that AI replaces developers, that every piece of software takes ten days, or that a single case proves a market trend. Every claim is labeled as measured, assumption, estimate, or hypothesis. If you want to recalculate or push back: please do. That is exactly what it was written for. #PowerBI #Controlling #AI #BuildVsBuy