BCG-AI+优先的科技职能：从服务支持走向战略伙伴+The+AI-First+Tech+Function

BCG

Executive

Perspectives

TheAI-FirstTechFunction

HowtoevolvetheAl/techfunctionfroma

serviceprovidertoastrategicpartner

September2026

TheAI/Techfunctionmustevolve-

expandingcapabilitiesandembeddingclosertothebusinessess

AspartofourongoingseriesofC-suiteconversationsonAl,wetrackthelatestdevelopmentsinthisfast-evolvingspace.Inthepast12

monthsalone,thespeedofchangehasfundamentallyaccelerated

·Alagentsnowreliablycompletemulti-stepenterpriseworkflows,andCIOs/CTOsarebalancinganunprecedentedvolumeofagentbuildsandsupportrequestsacrosstheorg

·Inferencecostsforfrontier-levelperformancehavedroppedapproximately10x;theeconomicsofdigitallaborhaveinverted.

·Open-sourcemodelsnearlymatchclosed-modelperformanceacrossmanytasks,withcompaniesexperimentingwithvendorneutralityviainternationalmodelsandon-premdeployments

·AgenticAlalreadyaccountsforapproximately17%oftotalAlvaluein2025,ontracktoreach29%by2028.1

·Thetechfunctionisataninflectionpoint:itnolongermanagessoftware-itmanagesaworkforceofagents.

Source:BCGAlMaturityresearch2025;BCGGlobalAISurvey2025;BCGanalysis

1.BCGresearch;2.Functionmayliveacrossmultipletech,digitalandAldepartments

Whothisisfor:

AI/Techfunction(incl.CIOs,CTOs,CDOs,

CEOswhowanttobettercollaboratewiththeir

CAIOsetal.2)astheyshapetheirAlagenda

Whatyouwilltakeaway

CopyightO2026byBostonConsultingGroup.Alrightsreserved.

Whyyourcurrentfunctionmustevolve

Theshiftfromsoftwaredeliverytodigitallabor,livingsystems,andAl-nativeoperations

WhatthenewAI/Techfunctionrequires

Threenewpillarstoaddressthesystemicriskscreatedbyagenticorganizationalshifts

Howtomakeitreal

KeyactionswinningCIOs/CTOstaketonavigatethetransitionandcaptureAlvalue

1

Executivesummary|TheAl/techfunctionistransforming

fromaback-officecostcentertotheenterprise'sAlstrategicpartner

Shifts

duetoAl

Newrolesforthe

Al/techfunction

Source:BCGAnalysis

AgenticAlisfundamentallyrewiringenterprises:AlisreshapingtheenterpriseandAI/techoperatingmodel,movingfrombuildingorbuyingsoftwaretodeployingandoptimizingdigitallabor.Thisrequiresastrategicshift

Todate,theroleoftheAl/techorganizationhasmostlybeentorunenterpriseinfrastructureandbuildonbehalfofthebusinessasaserviceprovider.Theagenticeracallsforareshapingofthesefunctions

①Leadbyexamplethroughfaster,moreeffectiveAI/techfunctionprocesses(includingagenticPDLC,ITops,andtechsourcing)toserveasaproofpointandunlockefficienciesthatcanfundthejourney

②Architectanenterprise-wideAlplatformthatenablesallteamstobuildoroperatesecure,scalableAlworkflows

3ButtheroleoftheAl/techfunctionisalsoevolving,requiringittoshiftfromserviceprovidertoatruestrategicpartnerfortheC-suite:

·EnablinganAl-firstNorthStarbyspearheadingconversationswithCXOsonwhereagenticAlwins

·ProtectingagainstnewAlrisks,screeningnewtooVdatarequestsandenforcingguardrailsinproduction

·Shapinghuman-agentcollaborationwiththeCHROandsupportingorganization-wideAlupskilling

·MasteringtheneweconomicsofagentswiththeCFO,providingtelemetrymechanismsforvalue

CEOsneedtoensuretheirAl/techfunctionsareequippedwiththerelevantskillsandplanstomeetthismomentinordertocapturevaluefromAltheircompetitorscan't

Copyrighto2026byBostonConsultingGroup.Allrightsreserved.

2

Context|AgentsarefundamentallyshiftingtheroleoftheAI/Tech

function'scoremandateandexpandingitsengagementwiththeC-Suite

AIAgents

StartingpointAgenticEnterprise

Multi-Agent

orchestration

Spanoftechnology

Human-only

workflowsChatbotsAlagents

Waysofworking

Tech

blueprint

EngagementModel

Waterfall&Agile

Mostly3rdpartytech

Serviceprovidertobusiness,notafullseatatthetable

Copyright@2026byBostonConsultingGroup.Allrightsreserved.

Agentic-firstworkflows

CustomTech&

Enterprise-gradeAgenticplatform(s)

StrategicpartnertoC-Suite,

teamsembeddedinthebusiness

(CXOs,CRO,CHRO,CFO)

3

Source:AgenticEnterpriseOpsExecutivePerspective,BCGMarch2026;Source:BCGresearch

TheAl/Techfunctionmustnowfocusonthreepillars-eachclosingacriticalgapthetraditionalmandatewasneverdesignedtoaddress

CopyrightO2026byBostonConsutingGroup.Allrightsreserved.

CatalystforC-suite

Alignment&AIValue

EnableAl-firstNorthStarby

buildingC-suiteconvictiononwhere

todeployagenticAl(andwhere

notto)whilemanagingAlrisks

withtheCRO,shapinghuman-agent

collaborationwiththeCHRO,and

masteringtheneweconomicsof

agentswiththeCFO

ExpandedRolesofExistingMandate·—NewRolesasaC-SuitePartner

Acceleratorof

Architectofthe

Al-FirstTechnology

Al-readyTechEstate

Embracesa"CustomerZero"mindset

bydrivingchangeinternally,

embeddingAl-firstengineering,IT

Ops,security,&datawithinthe

function,andacceleratingcontinuous

legacyrenewaltounlockefficiencies

tofundthejourney

Constructsanenterprise-wideAl

platformthatcanconnectall

functions'technologies,balancing

telemetry,monitoring,&controlsto

enableteamstobuild&scaleagents

effectivelyandsafely

Alinvestmentwithmodernizationand

2-5x

Fastertechdeliverycycles¹

5-10%

EBITDAupliftforfrontofficeproductivity²

Ambitionsfor,andimpactofagentictransformationsseenatourclients¹

30-70%

Techfunctionproductivityunlock¹

1.Clientstypicallysee1-2xfasterdeliveryand30%productivityunlockorganization-wide,withpowerteamsreaching3-5xupliftandupto70%productivityunlock2.E.g.,AlinMarketing,Sales

AcceleratorofAl-FirstTechnology

AI/TechfunctionmustleadtheAl-firsttransformationinternally,reshapingitsbuild&runfunctions,teamstructures,andoperatingmodel

Currentfunction:

Supportrolethatreceives

businessrequirementswithlimitedinputon

prioritization

Managelargebacklogsof

build&runpriorities

LittleinfluenceinAlconversations

Futurestate:

Buildproprietarysoftware:Al-assistedPDLCwithagentsacceleratingdesign,coding,&deploymentandmigration&refactoringoflegacycode

Transform3Psoftware:Agenticmigration&managementof3PSaaS

Run&KTLO:Productizing,aligningteamstoproductportfoliosforbetter

scalabilitywithAl;Self-service(e.g.,automatedprovisioning)&infraagentsforstandardizedservices

Teamstructure:Smaller,focusedtechteamsembeddedwithinthe

businessforrapiddeployment&bettercoordination;InsourceworktoretainAl-upskilledtalent&seereturnontoolinvestment

Operatingmodel:Businessdrivesprioritizationdirectlywithembeddedtechteams;leanermanagementlayerswithlargerspansofcontrol,aidedby

agenticcoordination

Business&BuildTeamsMidlemgmt.

EmbeddedTechBuildSquads+Agenticcoordinationlayer

●Businessstakeholder●MiddlemanagerProductmanager/builder●Engineer

Copyrighto2026byBostonConsultingGroup.Allrightsreserved.

5

①AcceleratorofAl-FirstTechnology

Buildproprietarysoftware|LeadingcompaniesarealreadymovingfromAl-assistedcodingtofullagentfactoriestounlockproductivitygains

Today

Al-assistedPDLC

HumansassistedbyAltocompletework

Design

Plan

Code

Test

Review

Merge

PATH1:ENABLEMENTFORALL

Al-drivenPDLC

HumanssupervisingAlthatexecutessoftwaredelivery

Design

Plan

Code

Test

Review

Merge

NorthStar

PATH2:EXPERIMENTINSELECTPROJECTSAgentfactories

HumansmanagingAlagentsthatcreateandoptimizeend-to-endvalue

DesignBuild/Improveharness

AgentWorkflow—

DesignSpecs

Plan

Code

Test

Review

Merge

Review

Humanastheauthor

Monthsperfeature

Humanastheorchestrator

Daysorweeksperfeature

Humanastheagentbuilder&supervisor

Copyrighto2026byBostonConsultingGroup.Allrightsreserved.

Hoursperfeature

HumanHuman&AgentsAgents6

Source:BCGAnalysis

①AcceleratorofAl-FirstTechnology

Buildproprietarysoftware|BCGhelpeddrive100%+productivityatalargetechhyperscalerthroughAladoptionsprints

```markdown```

CaseStudy:

Driving100%+

productivityatlargetechhyperscaler

Referencevideo:MattYanchyshynofAWSonwhatittakesengineerstoembraceAl

Source:BCGcaseexperience

Context

~

·1,000personengineeringorg

·Jun’25:HighAladoptionrate80%+Alweeklyusers

·Jun’25:Goalto2Xproductivity,butminimaluplifttodate(~10%)

Approach&Impact

Facilitatedtailored6-weekadoptionsprints-focusedontechniques&behaviorstosustainGenAlwaysofworking,especiallyimprovingadoptionqualityacross:

Depth:FromunittestsonlytoE2Efeaturedevelopmentprocedure,class,&dependency

Breadth:FromcodingonlytofullSDLC

Reuse:Fromusingagentstobuildinginre-usableskills

PursuedaholisticapproachacrossAdoption,Tooling,Metrics,&workforceactivation

Delivereddemonstratablevalueproofof~100%+productivityuplift,witha10xincrease

Copyrighto2026byBostonConsultingGroup.Allrightsreserved.

in“power”users(5->50%)

①AcceleratorofAl-FirstTechnology

Buildproprietarysoftware|BCGhelpeddrive5xproductivitywithagenticsoftwarefactoryharnesstomodernizelegacystack

CaseStudy:

Driving5xproductivitygrowthatlargetech

hyperscaler

BCG

PLATINION

Source:BCGcaseexperience

Context

·Twobusiness-criticallegacystacks(JBossEAPandSybase)attheheartofoperations

·Yearsofmanualmigrationwithtraditionaltooling,limitedprogressonthemodernizationroadmap

·Ambitiontomigrateappsanddatabasestoamodern,cloud-readystackwhilepreservingfunctionalequivalence

Approach&Impact

EstablishedAl-poweredmigrationfactoryintegratedintoCI/CD,runninglegacymigrationE2EacrossthefullSDLCinthreestages:

>Analyze:Parselegacycodedeterministicallyintographofeverytable,procedure,class,anddependency

TargetDesign:Setmigrationstrategy,roadmap,targetarchitecture

MigrateandExecute:Generatecode,runequivalenceandintegrationtests,verifybehavioralparity,deployviaCI/CD

Migratedfourapplicationsandover30,000linesofcodetomodern,cloud-readystack

Builtfulldependencygraphofover5,000storedprocedures,mappingreplacementAPlsacrosstightlycoupledapplications

Copyrighto2026byBostonConsultingGroup.Allrightsreserved.

Delivered5×productivitygain,completing350person-dayestimateinfourweeks

8

①AcceleratorofAl-FirstTechnology

Build3Psoftware|BCGhelpeddrive$300M+P&Limpact&90%,reductioninthenumberofprocess&systemsthroughanAl-firstERPtransformation

CaseStudy:

Achieved90%

reductionin

numberofkeyERPprocesses&legacysystems¹foratop-10healthcareorg

Source:BCGcaseexperience

1k+processesreducedto96,20+systemsreducedto3

Context

·1k+inconsistentprocesses&20+legacyERPsystemswithinatop-10healthcareorg

·Manydifferenttemplatesandlocalcustomizationsacross20+manufacturingsitesand40+countries

Approach&Impact

BCGledtheorganizationinanAl-firstERPtransformation,focusingon5pillars:

DrovedeepeducationofERPcapabilitiesandownershipofvalue

Copyright@2026byBostonConsultingGroup.Allrightsreserved.

Builtabusinessowned,executive-committeeapprovedvaluecasecenteredonP&Limpact,inventoryreduction,andrevenueprotection

Establishedrigorousprogrammanagementacross30+leaderstodrivecross-functionalalignment,problemsolving,andaccountability&efficiency

DroveproductivitywithanE2EAl-firstprogramdeliveryacrossallphases

ReducedtransformationcostsusingAltostreamlinedeploymentscheduleandresourceoptimization

Reducedthenumberofprocesses&legacyERPsystemsby90%,drove$300M+P&Limpact,$1B+revenueprotection,andachieved30%transformationcostsavings

9

Run&KTLO(TechSourcing)|Al/TechorganizationsmuststreamlinetheirITsourcingwithAltoolsacross4majorstepsofthesourcingprocess

Toreducemanualeffortsinsourcing,deployAlacross4mainworkflows

·—RFI/RFPAnalysis—

Contract

Transparency

.lies

一

Recommendations&SavingsPotential

ContractAnalysis

①AcceleratorofAl-FirstTechnology

RFI/RFPProcess

EnhancesourcingwithAl-drivenvendorevaluation

FullvisibilityintocontractualtermsComparativecontractanalysis

obligationsagainstmarketstandards

RFI/RFPresponsescoring:

Al-poweredanalysis,evaluationandscoringofvendorresponsesbasedonpre-definedcrniteria

Automatedingestion:

Alextracts&summarizeskey

contractterms(e.g.,SLAs,shoringmodel,scopeofservices)

Bestpracticecomparison:

Evaluatescontracttermsagainstpredefinedbest-practicelibraries(e.g.,SLAs,productivity

commitments)

Proposalandvendorcomparison:

Data-drivenselectionbasedon

multi-dimensionalcomparison

acrossbusinessandtechfactors

Question-basedextraction:

Targetsspecificdatapoints(e.g.,uptimelevel,feeescalation)toensurestructured,comparableinsights

Peer&marketalignment:

Benchmarksservicelevels,and

contractualtermsagainstindustryaveragesandclientpeerstoflagdeviations

DemonstratedImpact:1BCG'sAgent-basedtoolhashelpedleadingtechorganizations...

·Reducemanualassessmenttimeupto80%from2-4weeksto2-4days

·SurfacepotentialITcostsavingsof15-35%

1.ImpactonITcontractandRFI/RFPresponseanalysisprocessesSource:BCGcaseexperience

Insightsforcostoptimization

potentialopportunities

Costoptimizationlevers:

Providesactionable

Copyright@2026byBostonConsultingGroup.Allrightsreserved.

recommendationstoimprovecontractqualitywithsuggestedsavingpotentials

Riskmitigationactions:

Suggestschangestostrengthencontractualprotections,e.g.,

adjustingSLApenalties,oroptimizingshoringmodel

10

①AcceleratorofAl-FirstTechnology

Teamstructure&operatingmodel|Functionshouldreorganize,embeddingteamswithbusinesspartners&reducinglayers

```markdown```

Business&Build

Teams

Middlemgmt.

Observedpitfallsatourclients

Supportrolethattakesbusinessrequirements,manageslargebacklogs,notinthedriverseatforAldiscussions

·Businessdefinesbuildprioritieswithlimitedinvolvementandvisibility

·Separatebuildteamsexecutepriorities

·Extensiveoutsourcingto3Pproviders

·Typicallysiloedinfra&engineeringteams,notalwaysalignedtoproductportfolio

·Definesprioritization,managesintake,andmonitorsprogress,enforcing

technicalstandards

Multiplelayerswithsmallspansofcontrolwithextensivemanualcoordination

SeparateCTechAIBuildTeams

Copyright@2026byBostonConsultingGroup.Allrightsreserved.

Futurestate

Smaller,focusedteams

developmenttimelines

·

·

EmbeddedCTechAI

BuildSquads

·

·

·

+Agenticcoordinationlayer

·

closertothebusinesswithrapid

&agenticcoordination

Businessdrivesprioritizationdirectlyw/

embeddedtechteams

rapiddevelopment&bettercoordination

Buildteamssitclosertodeliveryfor

IncreasedinsourcingtoretainAl-upskilled

talent&seereturnontoolinvestment

Teamsalignedtoproductportfoliosof

keyusecasesforbetterscalabilitywithAl

Intake,prioritization,andportfolio

healthsupportedbyAI,humansmanage

exceptionsdependencies

Leanerlayerswithlargespansofcontrol,aidedbyagenticcoordination

12

Source:BCGanalysis

Productmanager/builder

●Engineer

●Middlemanager

Businessstakeholder

ArchitectoftheAl-readyTechEstate

AI/Techfunctionmustarchitectanenterprise-gradeAl/Agentplatformthatcanconnecttechnologiesacrossallfunctions

```markdown```

WhybuildanAgent&AIPlatform?

·Leaderstodayneedtofocusondeliveringvaluetodaywithhelpful,narrowagentswhilelayingthefoundationfortheirevolutionintocapable,autonomousassistants

·75%oftechnologyleadersfear“silentfailure”1;leadersask

howtokeepAlvalue-focused,undercontrol,andhowtoscalebeyondoneusecase

·Agent&Alplatformsprovidethefuture-readyfoundationrequiredforsustainableAlenablementwithscalable,safe

adoptionacrossfunctions

·Morecompaniesareshiftingtowardplatformthinking,balancingmarketsolutionsandcustomization

1.BCGResearch,"BeyondAlIslands",2025Source:BCGResearch

>

SuccessfactorsforanAgent&AIPlatform

Vendorneutrality:Partnerwithafewplayerstobenefitfrom

innovationandmaintainneutrality&adaptabilitytoglobalvendors

Atscalecapabilities:Ensurecoverageacrosskeycapabilities:

·Costcontrolviaagenticgateway&governancetomanageaccess&modelselection

CopyrightO2026byBostonConsultingGroup.Alrightsreseved.

·Agent/toolregistryandagentorchestrationtoeffectivelymanagemulti-agentecosystems

·Longtermmemoryforagentstoensuretheymaintaincontext&learningsovertime

·Al-poweredsecurity(e.g.,AISOCtriage)topreventAl-enabledattacks

Datafoundation:Establishacomprehensivedatalayer,securingdiverse&multi-modaldatasets;enforceprivacy,security,&

ownership

AI/Techplatformteams:IncreasegearingratioswithengineersleveragingAlcodingtools&agents

13

14

Source:BCGanalysis

ArchitectoftheAl-readyTechEstate

AI/Techfunctionmustguideenterprisealong3-stagematurityjourneyto

growplatform

from

portfolio

ofappstoafullagenticecosystem

ScalingAgentsWithout

CreatingYourNext

TechLegacy

Startingpoint

GenAlApplications

Single-purposetoolsusedbyindividuals

Reimagination

AgenticAIPlatform

Providesharedinfrastructureandmodelsacrossteamsandfunctions

Futurestate

AgenticAlEcosystem

Interconnectednetworksofagentsandtools

collaboratingautonomouslyacrossenterprise,

agentfleet,and3rdparties

Employees

ChatVoiceImage

Employees

Chat

FB/SB

Alproducts

VoiceSlack

CF

Email

EmployeesFB/SBCF

AgentControls&Security

GenAIGuardrails

ModelGateway

Embeddedagents

Alagents

AgentRegistry&KnowledgeLayer

Almodels

Agent-to-AgentTools

AgentRegistry&KnowledgeLayer

Agenttools

ExternalCurated

InternalKnowledge

Internal

Memory&Embeddings

AgentControls&Security

ModelGateway

Usage&TokenTelemetry

Copyright@2026byBostonConsultingGroup.Allrightsreserved.

Clients/Agents

Platformtorapidlyscale

AIascollaborator

Autonomousactionstakenbyagents

toaccomplishend-to-endworkflows

Pointsolutionstoincreaseproductivity

EffectiveagenticAlecosystemsrequireanenhancedplatformdata&knowledgelayer(e.g.agenticdataaccess&

brokeringlayer,context&semanticenrichmentcapabilities,metadatamanagement,real-timeintegrations,RAGsupport)

CatalystforC-SuiteAlignment&AIValue

AI/Techfunction'srolewillexpandtobecomeastrategicpartnerfortheC-SuitetoenableaneffectiveAl-firsttransformation

Currently,AI/Techorg.

oftenhaslimitedC-Suiteengagement

Lacksstrategicengagementwithotherorganizationsandleaders

·Reactiveengagement:

perceivedasserviceproviderforrestoforganization,largelyoutsidethebusiness

·OutsideEx-Comm:CIOsoftendonotreceiveaseatatthe

tableforstrategicconversations

·Limitedinfluence:Other

gatekeeperforAl&ITtools

Source:BCGanalysis

CXOsviewAI/Techfunctionas

AI/TechfunctionmustbecomeastrategicpartnertotheC-Suite,workingwithCXOstodrivetheenterprise'sAl-firsttransformation

WiththeCEO...

Collaboratetodefinetheenterprise'sAl-firstNorthStar

WithCXOs..

ShowartofthepossibleonwhereagenticAlwins(andwhereitdoesn't)

Supportreshapeof

functionstodeliverontheCEO'sNorth-Star

WithCFO.….

Buildmechanismsto

AI/Tech

DriveAl-firstpracticesfortechworkflows

Ownenterprise-wideagenticplatform

WithCHRO.….

Definehuman-agent

CopyightO2026byBostonConsultingGroup.Allightsresered.

trackagent&tokencostsandassociatedvalue

CreateframeworkforefficientAluseto

mitigateavoidabletokenspending

engagementmodel,Alupskilling&hiring

strategy

enabling

transformation

Establishagent

evaluationandon/off-boardingframeworks

Deepdiveon

followingslides

WiththeCRO….

ActasdefenderagainstAl-enabledthreats

15

CIOs/CTOsmustpartnerwiththeCRO/CISOandbusinesstosecuretheirAItoolsandprocessesagainstincreasingvulnerabilities

89%

oforganizationsreportedexpenencingAl-enabledattacks;including35%withsignificant

operationorfinancialimpact

RiseofAl-enabledthreats

Alispartofthehackertoolkit,

makingattacksfaster,easiertoscale,

andmorefrequent

80%

OrganizationsrelyonincompleteAlthreatintelligence,andcannotidentifywhatanAl-poweredphishingattackwouldlooklikeintheirownsystems

CatalystforC-SuiteAlignment&AIValue

Partnershiploopbetweentech&businesstoaddressthreats

SecurityforAl

Buildsecurityintoalltech&Alprocesses

25

Averagenumberofincidentsper

sensitivedatathroughGenAltools

organizationinthelastyearofleakageof

1

MediannumberofAlsecuritycontrolsimplemented,butthosewhohave

implemented7+reportmeaningfulimpactinmitigatingthreats

Source:BCG&GLGCISOSurvey4.0(March2026,TotalN=302)

Builders

Alapplications&technologiesare

creatingnewcyber

&dataprivacy

risks,significantly

expandingthedigital

attacksurface

Defenders

Tokeepup

withevolvingthreatsandagrowingattacksurface,

organizationsare

adoptingAl-poweredcybersecurity

capabilities

AlforSecurity

EnsuretheorganizationispreparedforsecureAl-use

Copyright@2026byBostonConsultingGroup.Allrightsreserved.

59%

PlantoadoptAl-poweredSOCtriage

(Tier-1/2operations)in2026;fully

autonomousSOCatleast3-5+yearsaway

33%

PractitionerscomfortablewithGenAI

poweredsecuritytools-44%arewaitingforstrongerAlgovernanceandclearervendorvaluebeforemovingforward

16

EffectiveAI/TechfunctionsmustcollaboratewithCHROstoenabletheenterprise'sagenticworkforcestrategy

EvolutionofthefutureofworkAreasofcollaborationforAI/TechfunctionandCHRO

Alagentsasdigitalcollaborators,autonomouslyexecutingtasksandcollaboratingacrosssystems

Agentproliferationcreatesnew

enterprisemanagementissues,requiringadditionalmonitoring&controls

Rethinkingskills,changinghowand

wherecompaniessourcetalent

CompaniesredesigningasAl-first,

embeddingAlatthecoreofprocesses,structures,andvaluecreation

Embedwiththebusinesstoredefinework&rewireprocessestoincorporate

autonomousagents

Establishcontrolstomonitoragentuseasnumberofagentsgrows

Provideinputonskillsforupdatedentry-levelrolesandcareerpaths

Copyright@2026byBostonConsultingGroup.Allrightsreserved.

Providebridgetokeyecosystemvendors&sharefunction'sapproachtoAlupskillingtodriveorg-wideAladoption

HelpdefinecultureandcapabilityshiftstosupportAl-integratedoperations

Provideinputoncredentialcriteriaforenterprise-wideAlreadinessassessments

Createagentevaluationframeworktoassessperformanceandagentonboard&offboardingprocesses

17

CatalystforC-SuiteAlignment&AIValue

Source:BCGanalysis

Source:BCGanalysis

CatalystforC-SuiteAlignment&AIValueHowCIOscanprovetheValue

AI/TechmustworkwithCFOtobuildsyntheticP&Lgovernance,ofTechnologyintheAgeofAIhelpingdirecthuman&agentcapacitytowardefficiencygains&value

FouritemstopartnerwiththeCFOon:GovernAlspendasavalueportfolio

Al/TechandCFOfunctionsmustmasterneweconomics

ofagents&Al

·Transparency

Trackingmechanismsforagenticcosts,productivity,andoutcomes

·Predictability

Helpingforecasttokenspendacrossorganizations

·Properattribution

EnsuringagenticcostsarecategorizedeffectivelyintoOpExvs.CapEXvs.COGS

·Optimization

Creatingmoreefficientworkflows

SyntheticP&Llinkshuman-agentcost,output,&valueacrossthreecosttypes

Opex:Runinternalworkflows

Lowersperunitcost,raisesthroughput,improvesoperationspredictability

Copyright@2026byBostonConsultingGroup.Alrightsreserved.

Capex:Buildnewcapabilities&growthareas

Improvesbusiness-sideKPls,reducesFTEneed,createsnewrevenuestreams

COGS:Powercustomer-facingAl

Enablesproductsshippedtocustomers

18

CatalystforC-SuiteAlignment&AIValue

Al/Tech&CFOshouldpullfiveleverstoexerciseintelligentcontrolovertokenspendingandreturns

HowCEOsCanOptimizeAlTokenCostsandRoAI

How.CFOsandCIOsCanManagetheTokenMeter

Source:BCGanalysis

Stopor

minimize

Preventavoidablespending

Route

Picktherightworkhorse

Cache

Asktherightquestions

Govern

Applytherightcontrols

Train

IncreaseAlliteracy

CopyightO2026byBostonConsultingGroup.Allightsresered.

PushworkoutofAlmodels.Revisitlow-ROIworkflowsandeliminateunnecessaryagenticloops.Deterministicproblems(e.g.,structuredlookups,routing,andcalculations)aresolvedmorecheaply,faster,andreliablybycodeandAPIsthanbyAI.

Matcheachtasktotherightlevelofintelligenceratherthanthestrongestmodel.Usefrontiermodelsonlywherefrontierreasoningchangestheoutcome;self-hostonlywhenusageissteadyandhigh.Cap

sessionlengthandbudgetreasoningtokens.Letthesystemauto-routewhereitcan.

Reusablecontext,suchassystemprompts,policies,knowledgebases,andstandards,canbecachedandreadbackatasteepdiscountonmajorplatformssuchasAnthropicandOpenAl,whichcreatesbigsavingsforcachedinput.

Assigneverymaterialworkflowanowner,outcome,P&Lline,anddecisionthreshold.Re-architectagentflowstoshareworkspacesandpassgoals,notfulllogs.Batchnon-urgentworkandbuyattherightrate.

Trainemployeestounderstandwhatmodeltouse,whentocache,andwhatoutcometheyare

targeting,drivingrapidadoption.Rewardoutcomes,nottokensburned,andsetabudgetperworkflowtomeasurecostperoutcome.

Typic