For CFOs, the challenge is no longer whether AI has potential. It’s deciding which initiatives deserve capital, which are genuinely creating value, and which need to be stopped. Achieving sustainable AI ROI requires five strict financial disciplines: 🎯 1. Capital Concentration: Where is the money going? Finance needs visibility into where CapEx is deployed to ensure funding supports actual enterprise priorities, not just the department with the loudest pitch. 💎 2. Granular

In his 1984 book The Goal, Dr Eliyahu M. Goldratt popularised the Theory of Constraints (TOC), arguing that every complex system has at least one bottleneck limiting its true potential. Fast-forward to today. Organisations are struggling to turn promising AI experiments into enterprise-wide value. Why? Because cutting-edge models are only as effective as the weakest organisational link, whether that is fragile legacy infrastructure, misaligned talent and skills, an outdated o