Introduction. Artificial intelligence (AI) refers to a wide spectrum of breakthroughs that offer multiple advantages to companies in terms of increased sales. Considering the abundance of data and the significant increase in computational resources, organisations have rapidly turned to artificial intelligence (AI) to create financial benefits. Nevertheless, businesses continue to discover it is challenging to implement and employ AI in their everyday activities. Therefore, a comprehensive understanding is required due to the absence of an integrated comprehension of how artificial intelligence creates business value and what kind of corporate worth is anticipated. Aim and tasks. The study aims to review value-generating methods and explain how enterprises might use AI technology in their business activities. To accomplish its main aims, this study offers a thorough literature review. The working hypothesis claims that the use of AI can increase business value. Results. This study examines the research capabilities of AI, its use in the corporate environment, and its initial and secondary impacts. The impact of AI includes process efficiency, generating insights hidden in huge amounts of data, and transforming business processes in terms of procedural actions, operational efficiency, financial efficiency, market efficiency, and sustainability in terms of company profile. In addition to the favourable impacts, several recent cases have shown that unwanted and undesired consequences may develop in the absence of effective management procedures. These effects hurt the reputation of the businesses concerned and, in certain cases, resulted in huge fines and financial losses. Such findings increase the responsibility of AI enterprises to incorporate solutions that reduce the bias in data and algorithms at every stage of implementation. Conclusions. The role of artificial intelligence in the corporate environment in value creation and operational efficiency is extending. AI technologies can be used by companies to increase automation of corporate processes without direct interaction with customers, including applications that mean the use of AI in customer-facing services and products. Learning about the means by which AI might be employed will assist businesses in generating rational choices regarding the strength of implementing technologies in the supply chain. Assessing the possible implications of AI acceptance of artificial intelligence may enable firms to plan more successfully on a technology’s launch.