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ANALYST REPORT

Ten Value Metrics for CFOs to Assess AI's Financial Impact

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Ten Financial Metrics to Measure AI's Value

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.

Our Key Takeaways from the Report:

  • A targeted set of metrics tied to your organization's strategic priorities
  • Assessment approaches and leading indicators for each metric
  • Use cases mapped to real revenue and finance workflows: contract compliance, collections, supplier spend, sales enablement, and more
  • Insights for CFOs to prioritize, scale, or pivot AI investments with confidence

We believe this report is essential reading for:

  • CFOs and Finance Leaders accountable for AI ROI
  • Revenue Operations Leaders managing AI-driven billing, contracts, and collections
  • Use cases mapped to real revenue and finance workflows: contract compliance, collections, supplier spend, sales enablement, and more
  • Insights for CFOs to prioritize, scale, or pivot AI investments with confidence

84%

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

1 in 6

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.

72%

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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