Most engineering leaders cannot answer the one question their CFO is about to ask: “Can you prove this AI spend is changing outcomes, not just activity?” Every December, roadmaps get locked, budgets get approved, and board decks are polished until everything looks precise and under control. Underneath, many CTOs and VPs are still working with partial visibility. They have a feel for their teams, but not a reliable view of how work moves through the system, how AI is really changing delivery, or where time and money actually go. For a while, that was survivable. Experience, pattern recognition, and cheap…

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