AI FinOps.

The economics of AI, taken to the income statement: value created, pricing, unit cost, and their effect on multiples. Not the cloud bill, which answers to the CIO — the questions a CFO, an operating partner and a shareholder actually ask.

PRACTICE 02 · ACCOUNTED FOR · FINANCE AND INVESTORS

What AI FinOps means
Why AI FinOpsThe gain exists. No one measures it through to EBIT.
80%see productivity improve
37%see it in the income statement
6%turn it into a material earnings lever
Source: McKinsey, The state of AI in 2026: On the road to ROI, August 2026 — survey of 1,719 respondents in 97 countries.Measure what your AI actually returns

Nobody validates a case written by the party that sold the work.

Finance directors no longer accept business cases written by the firms delivering the projects. Odyssey sells no execution, so our figures carry no interest of ours. Where we framed the strategy, we audit only the objectives agreed upfront with finance, against a frozen baseline. Behind that independence: more than forty transactions, on both sides of the table.

FIGURES THAT SURVIVE DUE DILIGENCE

Nobody validates a case written by the party that sold the work.

Finance directors no longer accept business cases written by the firms delivering the projects. Odyssey sells no execution, so our figures carry no interest of ours. Where we framed the strategy, we audit only the objectives agreed upfront with finance, against a frozen baseline. Behind that independence: more than forty transactions, on both sides of the table.

FIGURES THAT SURVIVE DUE DILIGENCE

IN SCOPE

What the practice covers.

What the practice covers.

Four questions, in a fixed order. What the investment creates. What price captures it. What it costs, fully loaded. And how the resulting case holds when an investor, an acquirer or an audit committee takes it apart.

Business case and value realised

What the case promised, what the investment has actually returned, and the gap between them.

Pricing of AI-enabled products

Capturing the value created, under gross margins the market is resetting.

Due diligence and value creation plans

For funds: the AI thesis of a holding, tested before the investment and steered after it.

IN SCOPE

What the practice covers.

Four questions, in a fixed order. What the investment creates. What price captures it. What it costs, fully loaded. And how the resulting case holds when an investor, an acquirer or an audit committee takes it apart.

Business case and value realised

What the case promised, what the investment has actually returned, and the gap between them.

Pricing of AI-enabled products

Capturing the value created, under gross margins the market is resetting.

Due diligence and value creation plans

For funds: the AI thesis of a holding, tested before the investment and steered after it.

OUT OF SCOPE

What we do not do.

We do not tune infrastructure, we do not audit code, and we do not sell a dashboard. Where a mandate requires technical examination, we bring in specialist partners under our supervision, so that the fund keeps a single interlocutor and a single report.

No infrastructure optimisation

Cloud and inference spend answer to the CIO. A different question, a different discipline.

No code or data audit

Brought in from specialist partners, under our supervision, within a single report.

Portfolio decisions belong to AI StratOps

What to commit to, and in what order, is settled in the other practice.

The deliverables

What AI FinOps produces, exhibit by exhibit.

AI FinOps · Independence

Whoever delivers does not measure.

We sell no integration and no licence. The figure we sign does not depend on the work it evaluates.

Expected outcomeA figure the investment committee can put in front of a buyer.
FormatIn every AI StratOps and AI FinOps engagement
Exhibit 1 · AI FinOpsIllustrative · signed by a partner
Who builds, who measures, who decidesSeparation of roles, in every engagement
DeliveryIntegrator · IT services firmBuilds, integrates and runs the project.
MeasurementOdyssey and audit partnersEstablishes value and cost, signs the figure. Code and data audits under our supervision.
DecisionExCom · investment committeeDecides on an independent figure.
usage and cost data
signed report
Decision: commit, scale, pivot, wait, stop
ROI is never measured by the party that delivers the project.

HOW TO ENTER

Three levels within the practice.

The distinction is simply what is bought outright and what is discussed. Corporates usually enter through AI Business Case or AI ROI Audit; funds through AI Strategy Due Diligence, most often by introduction.

AI Business Case
AI ROI Audit
AI Strategy Due Diligence
All Signatures
How AI ROI is measured
Entry diagnostic — AI Strategy Readiness

€990, within three business days. Bought online.

Signatures

AI Business Case · AI Pricing Strategy · AI ROI Audit · AI Strategy Due Diligence. Fixed scope, published fee.

Bespoke mission

Measurement installed and method transferred to your finance teams — scoped and priced after a call with a partner.

ENGAGEMENT MODEL

How we engage.

Engagements begin with a focused 30-minute conversation to test fit. From there we propose a scoped engagement with a firm timeline, named deliverables and a partner present throughout: the same partner from the first day to the last.

DURATION

2 weeks to 100 days

From business case to 100-day plan

DELIVERY

Signed by a partner

The same partner, first day to last

LANGUAGES

FR · EN

Native delivery

DELIVERABLE

A defensible case

Evidence a board can act on

INDUSTRIES SERVED

Where we operate.

We focus on sectors where AI is repricing competitive advantage. Each industry brings its own economics, data dynamics and strategic battlegrounds, and our work is grounded in those specifics rather than in generic frameworks.

Enterprise software

Repricing value under LLM commoditization.

Healthcare software

AI as the next pricing battleground.

Private equity · Venture

Pre-LOI strategic diligence on AI-native targets.

Digital services

Rebuilding the economics of the billable day.

Read the research note

AI FINOPS PRACTICE BRIEF · PDF · 6 PAGES

Download the practice brief

Engage

The right AI decision, made earlier.

Thirty minutes with a partner, to understand your situation and tell you plainly whether Odyssey is the right firm to help. We take on a limited number of mandates each quarter.

Speak with a partner

Read our thesis

Typical engagement: 4–12 weeks

Independent of any vendor

Bilingual FR / EN

Engage

The right AI decision, made earlier.

Thirty minutes with a partner, to understand your situation and tell you plainly whether Odyssey is the right firm to help. We take on a limited number of mandates each quarter.

Speak with a partner

Read our thesis

Typical engagement: 4–12 weeks

Independent of any vendor

Bilingual FR / EN

Engage

The right AI decision, made earlier.

Thirty minutes with a partner, to understand your situation and tell you plainly whether Odyssey is the right firm to help. We take on a limited number of mandates each quarter.

Speak with a partner

Read our thesis

Typical engagement: 4–12 weeks

Independent of any vendor

Bilingual FR / EN