A Cost-Per-Outcome Framework for AI Coding Spend

Enterprise AI coding spend crossed into serious money in 2026, and most engineering leaders still cannot say what the business got back for it. This report lays out a cost-per-outcome framework built on three components: what was actually spent, what the business actually values, and a quality adjustment for the rework AI-assisted code tends to create. Inside, find the five practices that separate teams earning a real return from teams still managing to a vendor invoice, plus a model-tiering cheat sheet you can apply right away.