Most finance leaders expect AI costs and technical difficulty to rise sharply through 2027. Deloitte surveyed 1,434 finance leaders at companies with at least $1 billion in revenue across 26 countries. Those expecting a rise say they will need better ways to track and control AI spending. A smaller group plans no change, expecting costs to stay modest. Deloitte says token use is the most visible measure, but workload type, data centre capacity and hosting choices also move costs unpredictably. Regulatory uncertainty, complex cloud billing and poor links to finance systems make tracking harder. Two thirds approve large AI investments through an internal, measurement-led process. About a quarter said C-suite or board mandates drive tech decisions with no valuation process.

• 60% expect costs to rise sharply
• 35% keeping current practices
• 54% lead AI capital allocation
• 1,434 finance leaders, 26 countries