White Paper : AI Cost & Performance Management

Eight Theses on Scaling AI Economically  

AI has long evolved beyond an innovative initiative. With the growing adoption of Generative AI and Agentic AI, costs, economic viability, and manageability are increasingly coming into focus. Yet while many organizations understand how AI can be deployed, they often lack the capabilities required to manage its economic value at scale. 

This white paper presents eight theses that explain why AI Cost Management is becoming a critical management responsibility and what role CFOs and Controlling functions will play in the future. Learn about the challenges and responsibilities facing CFOs and Finance organizations, and discover how AI Cost Management can become the foundation of a successful AI transformation. 

 

Gleich, R / Isensee, J. / Michel, U. / Schentler, P / Schnöbel, C./ Seiter, M. / Zeibig, S. / Biehler, P. 
Erschienen in: White Paper, 2026

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