AIのROIを測定・管理する3つのアプローチ

After several years of AI experiments and pilot initiatives, a crucial question remains open for most companies: How much of a return — and what kinds of returns — are we getting from all of this AI investment? To many executives, AI ROI still often feels more like art than science: elusive, imprecise, and industry-dependent.

Surveys and benchmarks paint a confusing picture about current returns. Much of the guidance also remains focused on measuring inputs — encouraging organizations to invest, experiment, and build capabilities (“You should invest in …”) — rather than on outputs and how to assess impact (“Here’s how to measure results”). Today, few companies apply the same financial discipline to artificial intelligence as they would to a new factory or piece of machinery.

Our interviews with more than 30 CEOs and senior leaders across various industries confirm that measuring AI ROI is anything but standard practice: Two companies making nearly identical investments may define success in entirely different ways. Yet companies that fail to identify an explicit approach to AI ROI — or that simply roll out generic AI tools and hope for productivity gains — rarely realize credible, lasting returns.

ROI measurement differs by the type of AI technology being used. Analytical AI projects, which are typically based on established machine learning techniques like prediction and optimization, often produce more directly attributable financial returns but tend to be applied to targeted, well-defined use cases. Generative AI, in contrast, is broadly applicable, given its ability to perform a range of knowledge work tasks previously done by humans. A GenAI tool often creates improvements in speed, quality, or volume of work, requiring deliberate translation into financial impact. And some companies combine both analytical and generative AI solutions in a customized manner.

AI ROI also depends heavily on industry context. In the consumer goods sector, companies streamline their supply chains by using analytical AI, enhancing demand responsiveness. A B2B marketing agency using generative AI may focus instead on creative throughput and ideation, proposal win rates, or lead conversions — a different definition of “return.”

Three Pathways to Tangible AI ROI

Based on our interviews with executives, we identified three practical approaches to measure and manage AI ROI. These approaches reflect a range of AI maturity levels among companies, and varying strategic intents.