Published October 1, 2026 | Version 1.0

Post-Labor Valuation: A Cost-Based Framework for Measuring Synthetic Margin Density in AI-Accelerated Enterprise Software Platforms

  • 1. Globant

Description

This paper introduces Post-Labor Valuation (PLV): a measurement framework for analyzing the margin structure of enterprise software platforms in which delivery growth no longer requires proportional headcount growth. PLV replaces headcount with the labor/compute decomposition of delivery cost as the unit of analysis, comprising a CES cost-minimization microfoundation, four observable indicators (SMD, SMD*, LSR, CCS), and four theoretical results connecting measurement to valuation. This is Paper 1 of the Post-Labor Valuation Working Paper Series.

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Additional details

Related works

Is supplemented by
Software: 10.5281/zenodo.23069768 (DOI)

Dates

Collected
2026-10-01