Inside the Room · Interview
The ROI Conversation Executives Are Actually Having About AI
Atlas Logistics' CFO on how to evaluate AI investment when the returns are real but hard to measure.
The challenge
Every function at Atlas wanted an AI budget. Elena Vasquez, as CFO, had to decide how to allocate capital when most requests came with confident claims and thin evidence.
The decision
Vasquez introduced a simple test: any AI investment must name the cost it removes or the revenue it protects, not just the capability it adds.
Why the decision was made
"Capability is not a return," she says. "I can buy a lot of capability. What I am funding is a change in the numbers."
Lessons learned
The projects that survived scrutiny were rarely the flashiest. The biggest measurable win came from routing optimization that nobody had pitched as "AI" at all.
What comes next
Vasquez is building a rolling AI portfolio view for the board — treating the initiatives like a venture portfolio, with a tolerance for a few bets that will not pay off.
“Capability is not a return. I can buy a lot of capability. What I am funding is a change in the numbers.”Elena Vasquez — CFO, Atlas Logistics
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