Good morning. AI is everywhere in your board materials right now—but how much of that spend is actually earning its keep on the P&L?
OpenAI CFO Sarah Friar believes that, when it comes to AI, there’s a better way to measure value than focusing on model specifications, vendor promises, or cost per token. She suggests that CFOs and FP&A leaders instead track something far more fundamental: how much “useful intelligence per dollar” they’re getting from every AI deployment. In a blog post, she outlines four questions she uses as a scorecard for AI investments—a concise checklist that any finance team can adopt and apply to its own pilots and programs.
