2026 AI 优先型技术职能洞察报告：如何从服务供给方转型为战略伙伴

Executive

Perspectives

TheAI-FirstTechFunction

HowtoevolvetheAI/techfunctionfromaserviceprovidertoastrategicpartner

September2026

Copyright©2026byBostonConsultingGroup.Allrightsreserved.

TheAI/Techfunctionmustevolve–

expandingcapabilitiesandembeddingclosertothebusiness

AspartofourongoingseriesofC-suiteconversationsonAI,wetrackthelatestdevelopmentsinthisfast-evolvingspace.Inthepast12

monthsalone,thespeedofchangehasfundamentallyaccelerated

•AIagentsnowreliablycompletemulti-stepenterpriseworkflows,andCIOs/CTOsarebalancinganunprecedentedvolumeofagentbuildsandsupportrequestsacrosstheorg

•Inferencecostsforfrontier-levelperformancehavedroppedapproximately10x;theeconomicsofdigitallaborhaveinverted.

•Open-sourcemodelsnearlymatchclosed-modelperformanceacrossmanytasks,withcompaniesexperimentingwithvendorneutralityviainternationalmodelsandon-premdeployments

•AgenticAIalreadyaccountsforapproximately17%oftotalAIvaluein2025,ontracktoreach29%by2028.1

•Thetechfunctionisataninflectionpoint:itnolongermanagessoftware–itmanagesaworkforceofagents.

1.BCGresearch;2.Functionmayliveacrossmultipletech,digitalandAIdepartmentsSource:BCGAIMaturityresearch2025;BCGGlobalAISurvey2025;BCGanalysis

Whothisisfor:

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

CAIOsetal.2)astheyshapetheirAIagenda

Whatyouwilltakeaway

Whyyourcurrentfunctionmustevolve

Theshiftfromsoftwaredeliverytodigitallabor,livingsystems,andAI-nativeoperations

WhatthenewAI/Techfunctionrequires

Threenewpillarstoaddressthesystemicriskscreatedbyagenticorganizationalshifts

Howtomakeitreal

KeyactionswinningCIOs/CTOstaketonavigatethetransitionandcaptureAIvalue

1

Executivesummary|TheAI/techfunctionistransforming

fromaback-officecostcentertotheenterprise'sAIstrategicpartner

Shifts

duetoAI

AgenticAIisfundamentallyrewiringenterprises:AIisreshapingtheenterpriseandAI/techoperatingmodel,movingfrombuildingorbuyingsoftwaretodeployingandoptimizingdigitallabor.Thisrequiresastrategicshift

Todate,theroleoftheAI/techorganizationhasmostlybeentorunenterpriseinfrastructureandbuildonbehalfofthebusinessasaserviceprovider.Theagenticeracallsforareshapingofthesefunctions

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

2Architectanenterprise-wideAIplatformthatenablesallteamstobuildoroperatesecure,scalableAIworkflows

Newrolesforthe

AI/tech

function

Source:BCGAnalysis

Copyright©2026byBostonConsultingGroup.Allrightsreserved.

3ButtheroleoftheAI/techfunctionisalsoevolving,requiringittoshiftfromserviceprovidertoatruestrategicpartnerfortheC-suite:

•EnablinganAI-firstNorthStarbyspearheadingconversationswithCXOsonwhereagenticAIwins

•ProtectingagainstnewAIrisks,screeningnewtool/datarequestsandenforcingguardrailsinproduction

•Shapinghuman-agentcollaborationwiththeCHROandsupportingorganization-wideAIupskilling

•MasteringtheneweconomicsofagentswiththeCFO,providingtelemetrymechanismsforvalue

CEOsneedtoensuretheirAI/techfunctionsareequippedwiththerelevantskillsandplanstomeetthismomentinordertocapturevaluefromAItheircompetitorscan’t

2

AIAgents

Context|AgentsarefundamentallyshiftingtheroleoftheAI/Tech

function'scoremandateandexpandingitsengagementwiththeC-Suite

Waysofworking

Tech

blueprint

EngagementModel

Copyright©2026byBostonConsultingGroup.Allrightsreserved.

Spanoftechnology

Waterfall&AgileAgentic-firstworkflows

Serviceprovidertobusiness,StrategicpartnertoC-Suite,

notafullseatatthetableteamsembeddedinthebusiness

(CXOs,CRO,CHRO,CFO)

StartingpointAgenticEnterprise

Multi-Agentorchestration

>

Human-onlyworkflows

AIagents

Chatbots

>

>

Mostly3rdpartytech

CustomTech&

Enterprise-gradeAgenticplatform(s)

3Source:AgenticEnterpriseOpsExecutivePerspective,BCGMarch2026;Source:BCGresearch

TheAI/Techfunctionmustnowfocusonthreepillars–eachclosinga

criticalgapthetraditionalmandatewasneverdesignedtoaddress

Copyright©2026byBostonConsultingGroup.Allrightsreserved.

2

Architectofthe

AI-readyTechEstate

Constructsanenterprise-wideAI

platformthatcanconnectall

functions'technologies,balancing

AIinvestmentwithmodernizationand

telemetry,monitoring,&controlsto

enableteamstobuild&scaleagents

effectivelyandsafely

3

CatalystforC-suiteAlignment&AIValue

EnableAI-firstNorthStarby

buildingC-suiteconvictiononwhere

todeployagenticAI(andwhere

notto)whilemanagingAIrisks

withtheCRO,shapinghuman-agent

collaborationwiththeCHRO,and

masteringtheneweconomicsof

agentswiththeCFO

ExpandedRolesofExistingMandateNewRolesasaC-SuitePartner

Acceleratorof

AI-FirstTechnology

1

Embracesa"CustomerZero"mindset

bydrivingchangeinternally,

embeddingAI-firstengineering,IT

Ops,security,&datawithinthe

function,andacceleratingcontinuous

legacyrenewaltounlockefficiencies

tofundthejourney

2-5x

Fastertechdeliverycycles1

5-10%

EBITDAupliftforfrontofficeproductivity2

Ambitionsfor,andimpactofagentictransformationsseenatourclients1

30-70%

Techfunctionproductivityunlock1

4

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

1AcceleratorofAI-FirstTechnology

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

Currentfunction:Futurestate:

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

Transform3Psoftware:Agenticmigration&managementof3PSaaS

Run&KTLO:Productizing,aligningteamstoproductportfoliosforbetter

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

Teamstructure:Smaller,focusedtechteamsembeddedwithinthe

businessforrapiddeployment&bettercoordination;InsourceworktoretainAI-upskilledtalent&seereturnontoolinvestment

Operatingmodel:Businessdrivesprioritizationdirectlywithembeddedtechteams;leanermanagementlayerswithlargerspansofcontrol,aidedby

agenticcoordination

Supportrolethatreceives

businessrequirementswithlimitedinputon

prioritization

Managelargebacklogsofbuild&runpriorities

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LittleinfluenceinAIconversations

Middlemgmt.

Business&BuildTeamsMiddlemgmt.

EmbeddedTechBuildSquads

.

..

+Agenticcoordinationlayer

Business&BuildTeams

SeparateTechBuildTeams

5

BusinessstakeholderMiddlemanagerProductmanager/builderEngineer

1AcceleratorofAI-FirstTechnology

Buildproprietarysoftware|LeadingcompaniesarealreadymovingfromAI-assistedcodingtofullagentfactoriestounlockproductivitygains

Today

AI-assistedPDLC

HumansassistedbyAItocompletework

Design

Plan

Code

Test

Review

Merge

Humanastheauthor

Monthsperfeature

Source:BCGAnalysis

Copyright©2026byBostonConsultingGroup.Allrightsreserved.

NorthStar

PATH1:ENABLEMENTFORALL

AI-drivenPDLC

HumanssupervisingAIthatexecutes

softwaredelivery

Design

Plan

Code

Test

Review

Merge

Humanastheorchestrator

Daysorweeksperfeature

DesignSpecs

Plan

Code

Test

Review

Merge

DesignBuild/Improveharness

PATH2:EXPERIMENTINSELECTPROJECTS

Agentfactories

HumansmanagingAIagentsthatcreateand

optimizeend-to-endvalue

AgentWorkflow

Review

Humanastheagentbuilder&supervisor

Hoursperfeature

6

'Agents)

(Human)

Human&Agents

1AcceleratorofAI-FirstTechnology

Buildproprietarysoftware|BCGhelpeddrive100%+productivityatalargetechhyperscalerthroughAIadoptionsprints

Context

CaseStudy:

Driving100%+

productivityatlarge

techhyperscaler

Referencevideo:MattYanchyshynofAWSonwhatittakesengineerstoembraceAI

•~1,000personengineeringorg

•Jun’25:HighAIadoptionrate80%+AIweeklyusers

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

Approach&Impact

Facilitatedtailored6-weekadoptionsprints–focusedontechniques&behaviorstosustainGenAIwaysofworking,especiallyimprovingadoptionqualityacross:

Copyright©2026byBostonConsultingGroup.Allrightsreserved.

Depth:FromunittestsonlytoE2Efeaturedevelopmentprocedure,class,&dependency

Breadth:FromcodingonlytofullSDLC

Reuse:Fromusingagentstobuildinginre-usableskills

PursuedaholisticapproachacrossAdoption,Tooling,Metrics,&workforceactivation

Delivereddemonstratablevalueproofof~100%+productivityuplift,witha10xincreasein“power”users(5->50%)

7

Source:BCGcaseexperience

1AcceleratorofAI-FirstTechnology

Buildproprietarysoftware|BCGhelpeddrive5xproductivitywithagenticsoftwarefactoryharnesstomodernizelegacystack

8

Delivered5×productivitygain,completing350person-dayestimateinfourweeksSource:BCGcaseexperience

Context

CaseStudy:

Driving5xproductivitygrowthatlargetech

hyperscaler

•Twobusiness-criticallegacystacks(JBossEAPandSybase)attheheartofoperations

•Yearsofmanualmigrationwithtraditionaltooling,limitedprogressonthemodernizationroadmap

•Ambitiontomigrateappsanddatabasestoamodern,cloud-readystackwhilepreservingfunctionalequivalence

Approach&Impact

Copyright©2026byBostonConsultingGroup.Allrightsreserved.

EstablishedAI-poweredmigrationfactoryintegratedintoCI/CD,runninglegacymigrationE2EacrossthefullSDLCinthreestages:

Analyze:Parselegacycodedeterministicallyintographofeverytable,procedure,class,anddependency

TargetDesign:Setmigrationstrategy,roadmap,targetarchitecture

MigrateandExecute:Generatecode,runequivalenceandintegrationtests,verifybehavioralparity,deployviaCI/CD

Migratedfourapplicationsandover30,000linesofcodetomodern,cloud-readystack

Builtfulldependencygraphofover5,000storedprocedures,mappingreplacementAPIsacrosstightlycoupledapplications

1AcceleratorofAI-FirstTechnology

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

1k+processesreducedto96,20+systemsreducedto39

Source:BCGcaseexperience

Context

CaseStudy:

Achieved90%

reductionin

numberofkeyERPprocesses&legacy

systems1foratop-10healthcareorg

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

•Manydifferenttemplatesandlocalcustomizationsacross20+manufacturingsitesand40+countries

Approach&Impact

BCGledtheorganizationinanAI-firstERPtransformation,focusingon5pillars:

DrovedeepeducationofERPcapabilitiesandownershipofvalue

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Builtabusinessowned,executive-committeeapprovedvaluecasecenteredonP&Limpact,inventoryreduction,andrevenueprotection

Establishedrigorousprogrammanagementacross30+leaderstodrivecross-functionalalignment,problemsolving,andaccountability&efficiency

DroveproductivitywithanE2EAI-firstprogramdeliveryacrossallphases

ReducedtransformationcostsusingAItostreamlinedeploymentscheduleandresourceoptimization

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

1AcceleratorofAI-FirstTechnology

Run&KTLO(TechSourcing)|AI/TechorganizationsmuststreamlinetheirITsourcingwithAItoolsacross4majorstepsofthesourcingprocess

Toreducemanualeffortsinsourcing,deployAIacross4mainworkflows

RFI/RFPAnalysis

ContractAnalysis

RFI/RFPProcess

EnhancesourcingwithAI-drivenvendorevaluation

RFI/RFPresponsescoring:

AI-poweredanalysis,evaluationandscoringofvendorresponsesbasedonpre-definedcriteria

Proposalandvendorcomparison:

Data-drivenselectionbasedonmulti-dimensionalcomparisonacrossbusinessandtechfactors

BestPracticesComparison

Contract

Transparency

Recommendations&SavingsPotential

Comparativecontractanalysisagainstmarketstandards

Bestpracticecomparison:

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

Insightsforcostoptimizationpotentialopportunities

Costoptimizationlevers:

Providesactionable

recommendationstoimprovecontractqualitywithsuggestedsavingpotentials

Riskmitigationactions:

Suggestschangestostrengthencontractualprotections,e.g.,

adjustingSLApenalties,oroptimizingshoringmodel

Fullvisibilityintocontractualterms&obligations

Automatedingestion:

AIextracts&summarizeskey

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

commitments)

Peer&marketalignment:

Benchmarksservicelevels,and

contractualtermsagainstindustryaveragesandclientpeerstoflag

deviations

Question-basedextraction:

Targetsspecificdatapoints(e.g.,uptimelevel,feeescalation)to

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ensurestructured,comparableinsights

BCG'sAgent-basedtoolhashelpedleadingtechorganizations

•Reducemanualassessmenttimeupto80%from2-4weeksto2-4days

•SurfacepotentialITcostsavingsof15-35%

10

1.ImpactonITcontractandRFI/RFPresponseanalysisprocessesSource:BCGcaseexperience

DemonstratedImpact:1

1AcceleratorofAI-FirstTechnology

Teamstructure&operatingmodel|Functionshouldreorganize,embeddingteamswithbusinesspartners&reducinglayers

Observedpitfallsatourclients

Futurestate

Supportrolethattakesbusinessrequirements,manageslargebacklogs,notinthedriverseatforAIdiscussions

Smaller,focusedteamsclosertothebusinesswithrapiddevelopmenttimelines&agenticcoordination

•Businessdefinesbuildprioritieswithlimitedinvolvementandvisibility

•Separatebuildteamsexecutepriorities

•Extensiveoutsourcingto3Pproviders

•Typicallysiloedinfra&engineeringteams,notalwaysalignedtoproductportfolio

Business

&BuildTeams

SeparateCTechAIBuildTeams

EmbeddedCTechAIBuildSquads

•Businessdrivesprioritizationdirectlyw/

embeddedtechteams

•Buildteamssitclosertodeliveryforrapiddevelopment&bettercoordination

•IncreasedinsourcingtoretainAI-upskilledtalent&seereturnontoolinvestment

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•TeamsalignedtoproductportfoliosofkeyusecasesforbetterscalabilitywithAI

•Definesprioritization,managesintake,andmonitorsprogress,enforcing

technicalstandards

•Multiplelayerswithsmallspansofcontrolwithextensivemanualcoordination

Middlemgmt.

ooooo。會•Intake,prioritization,andportfolio

ooooooohealthsupportedbyAI,humansmanage

+Agenticcoordinationlayerexceptionsdependencies

•Leanerlayerswithlargespansofcontrol,aidedbyagenticcoordination

12Source:BCGanalysisBusinessstakeholderMiddlemanagerProductmanager/builderEngineer

2ArchitectoftheAI-readyTechEstate

AI/Techfunctionmustarchitectanenterprise-gradeAI/Agentplatformthatcanconnecttechnologiesacrossallfunctions

WhybuildanAgent&AIPlatform?

•Leaderstodayneedtofocusondeliveringvaluetodaywithhelpful,narrowagentswhilelayingthefoundationfortheirevolutionintocapable,autonomousassistants

•75%oftechnologyleadersfear“silentfailure”1;leadersask

howtokeepAIvalue-focused,undercontrol,andhowtoscalebeyondoneusecase

•Agent&AIplatformsprovidethefuture-readyfoundationrequiredforsustainableAIenablementwithscalable,safe

adoptionacrossfunctions

•Morecompaniesareshiftingtowardplatformthinking,balancingmarketsolutionsandcustomization

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

>

SuccessfactorsforanAgent&AIPlatform

Vendorneutrality:Partnerwithafewplayerstobenefitfrom

innovationandmaintainneutrality&adaptabilitytoglobalvendorsAtscalecapabilities:Ensurecoverageacrosskeycapabilities:

•Costcontrolviaagenticgateway&governancetomanageaccess&modelselection

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•Agent/toolregistryandagentorchestrationtoeffectivelymanagemulti-agentecosystems

•Longtermmemoryforagentstoensuretheymaintaincontext&learningsovertime

•AI-poweredsecurity(e.g.,AISOCtriage)topreventAI-enabledattacks

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

ownership

AI/Techplatformteams:IncreasegearingratioswithengineersleveragingAIcodingtools&agents

13

14Source:BCGanalysis

2ArchitectoftheAI-readyTechEstate

ScalingAgentsWithout

CreatingYourNext

AI/Techfunctionmustguideenterprisealong3-stagematurityjourneytogrowplatformfromportfolioofappstoafullagenticecosystem

TechLegacy

Reimagination

Futurestate

Startingpoint

AgenticAIEcosystem

GenAIApplications

AgenticAIPlatform

Single-purposetoolsusedbyindividualsProvidesharedinfrastructureandmodels

acrossteamsandfunctions

GenAIGuardrails

AgentControls&Security

ModelGateway

Employees

FB/SB

CF

…

Chat

Image

Voice

AIproducts

ChatVoiceSlackEmail

Employees

Interconnectednetworksofagentsandtools

collaboratingautonomouslyacrossenterprise,

agentfleet,and3rdparties

AgentControls&Security

ModelGateway

Usage&TokenTelemetry

Employees

FB/SB

CF

Clients/Agents

Embeddedagents

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AIagents

AgentRegistry&KnowledgeLayer

Agent-to-AgentTools

AgentRegistry&KnowledgeLayer

AImodels

Memory&Embeddings

Agenttools

InternalExternalCurated

InternalKnowledge

Pointsolutionstoincreaseproductivity

Platformtorapidlyscale

AIascollaborator

Autonomousactionstakenbyagents

toaccomplishend-to-endworkflows

EffectiveagenticAIecosystemsrequireanenhancedplatformdata&knowledgelayer(e.g.,agenticdataaccess&

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

3CatalystforC-SuiteAlignment&AIValue

AI/Techfunction'srolewillexpandtobecomeastrategicpartnerfortheC-SuitetoenableaneffectiveAI-firsttransformation

Currently,AI/Techorg.

oftenhaslimitedC-Suiteengagement

Lacksstrategicengagementwithotherorganizationsandleaders

•Reactiveengagement:

perceivedasserviceproviderforrestoforganization,largelyoutsidethebusiness

>

•OutsideEx-Comm:CIOsoftendonotreceiveaseatatthe

tableforstrategicconversations

•Limitedinfluence:Other

15Source:BCGanalysis

CXOsviewAI/TechfunctionasgatekeeperforAI&ITtools

AI/TechfunctionmustbecomeastrategicpartnertotheC-Suite,workingwithCXOstodrivetheenterprise'sAI-firsttransformation

WiththeCEO…

Collaboratetodefinetheenterprise'sAI-firstNorthStar

WithCHRO…

WithCFO…

AI/Tech

Buildmechanismsto

trackagent&tokencostsandassociatedvalue

CreateframeworkforefficientAIuseto

mitigateavoidabletokenspending

Definehuman-agent

engagementmodel,AIupskilling&hiring

strategy

Establishagent

evaluationandon/off-boardingframeworks

DriveAI-firstpracticesfortechworkflows

Ownenterprise-wideagenticplatform

enabling

transformation

WithCXOs…

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ShowartofthepossibleonwhereagenticAIwins(andwhereitdoesn't)

Supportreshapeof

functionstodeliverontheCEO'sNorth-Star

followingslides

ActasdefenderagainstAI-enabledthreats

DeepdiveonWiththeCRO…

3CatalystforC-SuiteAlignment&AIValue

CIOs/CTOsmustpartnerwiththeCRO/CISOandbusinesstosecuretheirAItoolsandprocessesagainstincreasingvulnerabilities

89%

oforganizationsreportedexperiencingAI-enabledattacks;including35%withsignificant

operationorfinancialimpact

RiseofAI-enabledthreats

AIispartofthehackertoolkit,

makingattacksfaster,easiertoscale,

andmorefrequent

80%

OrganizationsrelyonincompleteAIthreat

intelligence,andcannotidentifywhatanAI-

poweredphishingattackwouldlooklikeintheirownsystems

Partnershiploopbetweentech&businesstoaddressthreats

SecurityforAI

Buildsecurityintoalltech&AIprocesses

25

Averagenumberofincidentsper

organizationinthelastyearofleakageofsensitivedatathroughGenAItools

1

MediannumberofAIsecuritycontrolsimplemented,butthosewhohave

implemented7+reportmeaningfulimpactinmitigatingthreats

BuildersDefenders

Tokeepup

withevolvingthreatsand

agrowingattacksurface,

organizationsare

adoptingAI-poweredcybersecurity

capabilities

AIapplications&technologiesare

creatingnewcyber

&dataprivacy

risks,significantly

expandingthedigital

attacksurface

AIforSecurity

EnsuretheorganizationispreparedforsecureAI-use

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59%

PlantoadoptAI-poweredSOCtriage

(Tier-1/2operations)in2026;fully

autonomousSOCatleast3-5+yearsaway

33%

PractitionerscomfortablewithGenAI

poweredsecuritytools–44%arewaitingforstrongerAIgovernanceandclearervendorvaluebeforemovingforward

16

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

3CatalystforC-SuiteAlignment&AIValue

EffectiveAI/TechfunctionsmustcollaboratewithCHROstoenabletheenterprise'sagenticworkforcestrategy

Evolutionofthefutureofwork

AreasofcollaborationforAI/TechfunctionandCHRO

Embedwiththebusinesstoredefinework&rewireprocessestoincorporate

autonomousagents

AIagentsasdigitalcollaborators,autonomouslyexecutingtasksandcollaboratingacrosssystems

Agentproliferationcreatesnew

enterprisemanagementissues,requiringadditionalmonitoring&controls

Rethinkingskills,changinghowandwherecompaniessourcetalent

Establishcontrolstomonitoragentuseasnumberofagentsgrows

Provideinputonskillsforupdatedentry-levelrolesandcareerpaths

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Providebridgetokeyecosystemvendors&sharefunction'sapproachtoAIupskillingtodriveorg-wideAIadoption

HelpdefinecultureandcapabilityshiftstosupportAI-integratedoperations

Provideinputoncredentialcriteriaforenterprise-wideAIreadinessassessments

CompaniesredesigningasAI-first,

embeddingAIatthecoreofprocesses,structures,andvaluecreation

Createagentevaluationframeworktoassessperformanceandagentonboard&offboardingprocesses

17Source:BCGanalysis

3CatalystforC-SuiteAlignment&AIValueHowCIOscanprovetheValue

AI/TechmustworkwithCFOtobuildsyntheticP&Lgovernance,ofTechnologyintheAgeofAI

helpingdirecthuman&agentcapacitytowardefficiencygains&value

FouritemstopartnerwiththeCFOon:GovernAIspendasavalueportfolio

SyntheticP&Llinkshuman-agentcost,output,&valueacrossthreecosttypes

AI/TechandCFOfunctionsmustmasterneweconomicsofagents&AI

•Transparency

Trackingmechanismsforagenticcosts,productivity,andoutcomes

•Predictability

Helpingforecasttokenspendacrossorganizations

•Properattribution

EnsuringagenticcostsarecategorizedeffectivelyintoOpExvs.CapEXvs.COGS

•Optimization

Creatingmoreefficientworkflows

18Source:BCGanalysis

Opex:Runinternalworkflows

Lowersperunitcost,raisesthroughput,improvesoperationspredictability

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Capex:Buildnewcapabilities&growthareas

Improvesbusiness-sideKPIs,reducesFTEneed,createsnewrevenuestreams

COGS:Powercustomer-facingAI

Enablesproductsshippedtocustomers

HowCEOsCanOptimizeAI

3CatalystforC-SuiteAlignment&AIValue

TokenCostsandRoAI

HowCFOsandCIOsCan

AI/Tech&CFOshouldpullfiveleverstoexerciseintelligent

ManagetheTokenMeter

controlovertokenspendingandreturns

1

2

3

4

19Source:BCGanalysis

5

Stopor

minimize

Preventavoidablespending

Route

Picktherightworkhorse

Cache

Asktherightquestions

Govern

Applytherightcontrols

Train

IncreaseAIliteracy

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PushworkoutofAImodels.Revisitlow-ROIworkflowsandeliminateunnecessaryagenticloops.Deterministic