A Scorecard for the AI Age
OpenAI, Friday, July 17th, 2026
The question I hear from CFOs everywhere is simple: how do we get more value from our AI spend?
For years, the market measured the success of software through adoption: seats purchased, users active, licenses renewed. Understanding the value of AI demands a more powerful measure: work accomplished.
The basic economic question facing CFOs and other business leaders is whether the value of the work AI completes grows faster than the cost of producing it.
Answering that question requires looking more deeply than a metric such as cost per token. A lower-cost model may have cheaper tokens, but getting great results may require more attempts, more time, or more human review. A more capable model may have more expensive tokens, but complete the same task in one pass. What matters is the full cost of producing a successful outcome, measured against the value that outcome creates.