88% of Orgs Use AI, but Only 39% Can Attribute EBIT Impact
McKinsey's State of AI 2025 shows 88% of organizations use AI in at least one function, yet only 39% can attribute EBIT impact. The author contends AI is now an enterprise resource that does the work, not software that merely supports it — and proposes a five-part governance model. AI leaders get a framework for closing the gap between adoption and measurable outcomes.
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AI briefing
Key takeaways
- McKinsey's State of AI 2025 shows 88% of organizations use AI in at least one function, yet only 39% can attribute EBIT impact.
- The author contends AI is now an enterprise resource that does the work, not software that merely supports it — and proposes a five-part governance model.
- AI leaders get a framework for closing the gap between adoption and measurable outcomes.
- Irina Shymko
- Unknown
In this briefing
Mentioned
Key Intelligence
Key Facts
- 1Gartner expects global AI spending to reach $2.59 trillion in 2026, up 47% year over year.
- 2McKinsey's State of AI 2025 found 88% of organizations use AI in at least one function, but only 39% can attribute any EBIT impact to it.
- 3For most organizations that can attribute EBIT impact, that impact is under 5%.
- 4Gartner predicts at least half of GenAI projects will overrun budgets through 2028 due to poor architectural choices and lack of operational know-how.
- 5The author argues rising AI cost is a symptom; the real disease is no visibility into what companies pay for and what AI produces.
- 6The essay proposes a five-part governance model for managing AI as an enterprise resource rather than a software line item.
The real question isn't 'how much are we spending on AI?' but 'what outcomes is it producing, and who owns them?'
Opening thesis of the essay on AI as an enterprise resource
Who's Affected
Analysis
The uncomfortable truth in enterprise AI right now isn't model capability — it's accountability. McKinsey's State of AI 2025 found 88% of organizations use AI in at least one function, but only 39% can attribute any EBIT impact to it, exposing a measurement and ownership vacuum. If AI is 'doing the work, not just supporting it,' as Irina Shymko argues, then the technical problem facing AI leaders is not which model to deploy but how to govern usage, architecture, and cost at the resource level.
Irina Shymko's HackerNoon essay opens with a scene that has become familiar in enterprise boardrooms: a leadership team is asked how much it spends on AI and what outcomes that spending produces, and nobody in the room can answer. Her central argument is that organizations are still managing generative AI as if it were conventional software — a line item to be procured, licensed, and tracked — when it has in fact become an enterprise resource that is doing the work, not merely supporting it. That distinction reframes the core question from 'how much are we spending on AI?' to 'what outcomes is it producing, and who owns them?' — a question two decades of IT management tooling was never designed to answer.
The urgency is driven by scale: citing Gartner, the essay puts global AI spending at a projected $2.59 trillion in 2026, up 47% year over year.
Every major technology wave, Shymko notes, has forced the creation of a new management discipline. Cloud turned compute into an on-demand resource and gave rise to cloud economics and FinOps. Software-as-a-service produced sprawling subscription portfolios, which in turn created software procurement, access management, and vendor governance. Generative AI is the next wave in that sequence, and most companies have not yet built the discipline it demands. The urgency is driven by scale: citing Gartner, the essay puts global AI spending at a projected $2.59 trillion in 2026, up 47% year over year. At the same time, McKinsey's State of AI 2025 found that 88% of organizations now use AI in at least one function, yet only 39% can attribute any EBIT impact to it — and for most of those, the impact is under 5%.
That is an extraordinary gap: nearly nine in ten companies are using AI, but fewer than four in ten can connect it to profit, and most of those connections are marginal. Shymko's contention is that the enterprise conversation has been misfocused on cost rather than outcomes. There is legitimate cause for concern on cost: Gartner predicts that through 2028, at least half of GenAI projects will overrun their budgets because of poor architectural choices and a lack of operational know-how. But she argues cost is a symptom rather than the disease. The deeper problem is a lack of visibility into what companies are actually paying for — finance teams see AI spend scattered across model usage, infrastructure, and data, with no single owner and no clear line to outcomes.
What to Watch
The implications cut across every enterprise function. For finance, this is a capital-allocation and measurement crisis: spending is scaling toward trillions while attribution remains weak, which erodes the ability to make disciplined investment decisions and to justify AI budgets to boards and investors. For SaaS and cloud operators, it is a signal that the governance and tooling layer — the next FinOps — is a product category waiting to be built, and that architectural choices are a first-order cost driver rather than an afterthought. For AI and machine-learning teams, it is an ownership and accountability problem: who is responsible when a model is deployed, consumes resources, and produces an outcome no one can value? The essay's proposed answer is a five-part governance model, though the excerpt does not enumerate its components in detail; the framing is that accountability, cost visibility, and outcome ownership must be designed together rather than bolted on after deployment.
Looking forward, the essay effectively predicts the emergence of a formal 'AI governance' or 'AI FinOps' discipline over the next several years, mirroring the maturation of cloud cost management in the late 2010s. If Gartner's $2.59 trillion forecast materializes and McKinsey's attribution gap persists, the companies that close the measurement gap first will enjoy a compounding advantage: they will be able to defend continued AI investment, redirect spend away from low-return projects, and convert a cost conversation into an outcome conversation. The boardroom scene Shymko describes is likely to become a recurring fixture of 2026 and 2027 earnings cycles, as investors begin to demand the same EBIT accountability for AI that they already expect from cloud and software spend — and as a new class of tools and roles emerges to answer the question nobody in the room could.
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Cite This Page
"88% of Orgs Use AI, but Only 39% Can Attribute EBIT Impact." AI Intelligence Brief, October 5, 2026. https://getaibrief.com/story/ai-governance-88-adoption-39-ebit
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