EN summary

This long-form piece is published in full in Polish. Read the Polish version for the tables and worked examples — a full English translation is on the way.

An AI cost audit starts by splitting the bill into three views — cost per provider/model, cost per project/use-case, and cost per active user. Most companies haven't done step one yet.

Three numbers reveal the problem in 30 minutes:

  1. Cost per useful output. Not the API line on your invoice — the cost of one ticket actually closed, one document actually generated, one summary actually used.
  2. AI cost as % of gross margin. Below 3% you can sleep at night. Above 10% you have a margin problem, not a cost problem.
  3. Power-user concentration. The top 5% of users typically eat 30–50% of an AI feature's cost. If you don't know yours, you're blind.

The rest of the article walks through the breakdown in detail — read the Polish version for the full method.