About
The Cost Gradient of the Build
How differential commoditization reshapes entrepreneurship and valuation — a layer-decomposed risk premium for the post-AI firm.
What this simulator is
The simulator materializes the computational core of the working paper — a seven-layer decomposition of the knowledge-production stack and four interlocking applications: the Minimum Viable Hypothesis as a substitute for the Minimum Viable Product (§5.3); a layered theory of post-AI defensibility (§8); the generalization of Damodaran's scalar key-person discount into a vector of signed, layer-specific exposures (§7); and a tentative seventh layer for the cross-border knowledge regime captured by the K7 coefficient (§4.1).
On top of these, the simulator exposes the four-path valuation (classical Damodaran, layered DCF, two-phase, dual-channel B.2.6), the §7.5 migration dynamics with the AI-orchestrator function, the jurisdictional inversion premium across Brazil / France / United States, the post-AI double-valley hype cycle (§6.5 + Appendix B), and the structural sensitivities of Appendices D through G.
Two modes: the Explore mode reproduces the paper's figures using the NeuroCertify (defensibility-rich) and DataFlow Pro (commoditizing) case companies; the Value your company mode is itself two complementary engines — a segment-aware firm-valuation wizard that dispatches by business model (subscription / marketplace / hardware / services / license) and produces a classical DCF + multiples + VC method valuation, and the four-path framework that runs the paper's commoditization lens on the same firm. A reconciliation view bridges the two and surfaces the headline L4 compression delta + the commoditization premium (Layered A − Classical Damodaran). The output exports as an academic-grade PDF.
An Advanced parameters lab accessible from either mode lets any paper-canonical constant be overridden — every field carries a paper-section citation and a one-click revert.
Citation
@misc{demirandaneto2026costgradient,
title = {The Cost Gradient of the Build --
How differential commoditization reshapes
entrepreneurship and valuation:
a layer-decomposed risk premium for the post-AI firm},
author = {de Miranda Neto, Arthur},
year = {2026},
isbn = {978-65-02-13475-7},
url = {https://hal.science/hal-05631380},
note = {HAL Open Archive}
}