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Get Gartner® insights that give CFOs and revenue leaders a defensible view of AI's financial impact.
Get instant access →AI is transforming how enterprises manage revenue — but finance leaders are under growing pressure to show exactly what it's delivering.
According to the Gartner report, "Fewer than one in six finance leaders have successfully measured ROI on AI investments".
We feel this Gartner report cuts through the complexity with 10 financial metrics that connect AI initiatives directly to what matters most: top-line growth, cost efficiency, and cash flow.
84% of CFOs struggle to measure the ROI of AI, leaving them vulnerable to misallocated AI spend and underleveraged initiatives that fail to move the needle.
— Gartner, 2025
Fewer than one in six finance leaders have successfully measured ROI on AI investments, highlighting the fragmented and inconsistent approach to value assessment across organizations.
AI investment is accelerating, with 72% of finance leaders anticipating increased investment in AI over the next two years.
Gartner, Ten Value Metrics for CFOs to Assess AI's Financial Impact, Twisha Sharma, Roma Kaur, Ash Mehta; 24 November 2025
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