Filip Tichý | 25.9.2026 | News
The authors of this article, Filip Tichý (Partner at Grant Thornton Slovakia) and Jakub Chudík (Co-Founder at Assetario), take you through the world of artificial intelligence in the AI Breakfast series. This article was written without the use of AI.
Although the authors of this article, Jakub and Filip, are both big AI enthusiasts, their abilities to build AI agents are not the same at all. The process of building AI agents can look fundamentally different depending on whether it’s carried out by a tech company with an in-house AI team (Jakub) or a “regular” company that doesn’t yet have a dedicated AI department and is just getting started with serious AI (Filip). In the first case, it typically involves the systematic development of multiple agents in parallel, built on a data infrastructure, development tools, and an experienced team. In the second case, it’s more about learning through the first specific use case, where methodology, perseverance, and a good understanding of the business process are just as important as the technology itself. This year, Filip’s audit team developed its first in-house agent, which gave us a good opportunity to compare agent development between a tech AI company and beginners.
|
Parameter |
Technology company with in-house AI development |
Startup without a dedicated AI department |
|
Number of agents |
A continuous pipeline of multiple AI agents (and agentic systems), which are being developed in parallel. |
One agent as the first pilot project. Followed by a small pipeline. |
|
Time required to build 1 AI agent |
Approximately 1 to 4 months, depending on the complexity of the use case. |
About 8 months for the first one. Afterwards, this time will decrease. |
|
Tools used |
Snowflake as a data lake and agent concept, agent development in Python, Cursor, and various LLM tools to support code writing. |
Power Automate as a platform, ChatGPT, and Copilot to support code writing and automation. |
|
Phase 1: Use Case Definition and Discovery |
1 week to 3 months, depending on complexity. This phase primarily involves the people responsible for the given business process. |
Approximately 1 to 2 days, often with an emphasis on quickly getting a hands-on understanding of the first use case (big difference compared to experienced tech company!) |
|
Phase 2: Minimum Viable Product |
Approximately 1 week to 1 month. |
Approximately 1 to 2 weeks. |
|
Phase 3: Fine-Tuning |
Several weeks of systematic fine-tuning. |
Several months, as the team simultaneously learns the methodology, technology, and limitations of the solution. |
|
Phase 4: Testing and Rollout |
This continues until min. 90% efficiency, or the required output quality is achieved. |
Several weeks of testing on real or simulated scenarios. |
A technology company has a natural advantage, that it already has a development environment, data infrastructure, and people who are accustomed to working with code, data, and iterative development. Building AI agents is therefore a more scalable process: the company can develop multiple agents in parallel, continuously refine them, and integrate them with existing systems.
A regular company without an in-house AI department starts from a different position. The first agent is not just a technology project but also a learning process. The team must adopt a mindset focused on automation, properly define workflows, understand the limitations of the tools, and learn to systematically test and correct outputs. This is precisely why the overall development time may be longer, even though the tools themselves seem accessible and simple at first glance.
The biggest difference becomes apparent during the tuning phase. In a tech company, this is an expected part of the development cycle. In a regular company, tuning can be surprisingly challenging, because fixing an agent isn’t “vibe-coding,” but rather methodical, detailed, and often time-consuming work. It requires patience, precise feedback, documentation of errors, and ongoing adjustments to the solution’s logic.
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