BCG波士顿咨询：2025年财务职能人工智能投资回报率提升策略研究报告（英文版）

Focus relentlessly on value. High-return teams prioritize quick wins over open-ended learning or continuous improvement—and that focus pays off. Emphasizing early impact increases the likelihood of success by 6 percentage points. Top ROI performers allocate a dedicated AI and GenAI budget to keep costs in check and channel resources toward what works—one of the top ten tactics. Projects must demonstrate tangible value to earn funding. Teams apply the same rigor they use for any other major in