Approach · August 2026 · 3 min
Five parts the CFO can approve
A business case for data and AI must show the value in kroner, the costs all the way into operation and a named benefit owner.
Anders Butzbach Christensen
Plan & Proof
Value drivers
More revenue, lower costs, released capital, lower risk.
Baseline and assumptions
Document them and have them approved by the benefit owner.
Costs
Development, operation (licences, compute, tokens, support) and change.
Phasing
Value arrives gradually: show cautious phasing and sensitivity.
Key figures
Net present value, payback period and a named benefit owner.
Do not forget the running costs
One in five limits their AI use because of running costs, including tokens. A business case without running costs does not hold.
Sources: McKinsey, The state of AI, Aug 2026.
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