KPMG’s latest Global AI Pulse report identifies a key issue in the UK’s AI adoption: as firms integrate AI into daily operations, they face increasing pressure to demonstrate measurable value. Cost clarity has emerged as a significant factor affecting organisations' ability to scale AI effectively.
The report, based on a global survey, includes insights from 116 UK business leaders. It shows that more than a quarter of UK businesses (26%) now use AI in routine tasks, up from 18% in early 2026. While AI adoption continues to increase, many organisations report challenges related to managing and understanding associated costs.
Many organisations have limited visibility into AI spending. Almost a third of leaders (30%) report difficulties managing usage-based expenses, while 42% say they have only partial visibility of AI budget allocations. In addition, one-third report challenges understanding complex AI cost structures, including token utilisation.
The report indicates that while AI adoption is progressing, organisations are increasingly focused on measuring outcomes and managing costs. As AI moves beyond the experimental stage, businesses are placing greater emphasis on accountability, demonstrating value, and linking AI initiatives to financial returns and expenditure.
The report highlights the role of senior management, particularly CEOs, in AI decision-making. Organisations where CEOs are responsible for AI strategies report higher confidence in their AI roadmaps and stronger value realisation than those where responsibility is held elsewhere.
To manage AI costs, many organisations are implementing governance frameworks. According to the report, 57% of leaders say their organisations have deployed AI cost-monitoring dashboards, while 61% have incorporated cost review protocols into approval processes. These measures are intended to improve oversight and support decision-making.
The report also finds that organisations with clear AI cost transparency are more likely to report established ROI than those without it (25% compared with 6%).
For UK businesses seeking to expand their use of AI, the report suggests that understanding and managing costs is an important consideration. Establishing financial controls and governance processes can help organisations monitor AI spending and evaluate outcomes. Greater visibility into AI costs may also help businesses assess the effectiveness of their AI strategies and make more informed investment decisions.
