Return on AI: How CFOs and CIOs Can Manage the Token Meter

2026

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AI-generated summary

1) This article provides CFOs and CIOs with a framework for managing the rapidly increasing costs of AI tokens by focusing on economic return rather than just activity.
2) * Explores the challenges of measuring AI token costs and introduces the Return on AI (RoAI) metric.
* Details a new cost management operating model that assigns token costs to appropriate P&L categories.
* Outlines strategies for building attribution, shaping costs through technical and behavioral levers, and governing AI based on outcomes.
3) AI, CFO, CIO, Token Costs, RoAI

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