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ARTICLE · 26 MAY 2025

From Cost Center To Value Center: Making Tech Investments CFO-friendly

CFOs frequently face a dilemma when it comes to technology investments: they confront them as cost centers yet often struggle to identify the business value delivered.

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CFOs frequently face a dilemma when it comes to technology investments: they confront them as cost centers yet often struggle to identify the business value delivered. Unlike other business processes with established measurement frameworks (like supply chains or HR), technology investments can be opaque. Improperly evaluated, their benefits can feel intangible, and the language used to justify them bewildering.

For the CFO, technology spend can easily seem like a sinkhole: You don't know where the spend is allocated, you don't know how spend is categorized, and you definitely don't know what its tangible business outcomes are.

But there are clear ways for CFOs and CIOs to come together to better understand their technology investments—and reap more value from them. The challenge isn't doing a proper accounting but rather making that accounting meaningful. That starts with language. CIOs often devolve into "dolphin speak," chirping about application versions,

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