Multi-criteria decision analysis (MCDA) methods are vital in assessing decision variants under multiple conditions. However, involving domain experts in developing decision models can be challenging and costly, necessitating more scalable and independent solutions. This paper introduces the intelligent characteristic objects method (INCOME), which combines the k-Nearest Neighbor (kNN) algorithm and the COMET method to create a theoretical decision-maker for comparing characteristic objects (COs). INCOME overcomes limitations of classical MCDA methods, such as the TOPSIS approach, which struggles with complex functions and non-monotonic modeling. INCOME influences data-based knowledge to provide a robust framework for assessing decision options. The integration of the COMET method and kNN algorithm enables improved modeling of decision functions based on evaluated data, increasing the flexibility and independence of the INCOME approach. A case study assessing gas power plants based on four criteria is presented to validate the performance of the INCOME method. The results demonstrate high correlations with the reference model and slightly higher classical approaches like TOPSIS and TOPSIS-COMET. However, INCOME exhibits greater stability and flexibility by utilizing all available data instead of relying on limited expert knowledge. The proposed INCOME approach offers several advantages, including creating a continuous decision model, resistance to the Rank-Reversal phenomenon, and the potential for replacing domain experts with artificial experts. This study highlights the effectiveness of INCOME in Multi-Criteria Decision Analysis. It suggests future research directions, such as parameter selection and testing in different decision-making problems.