AI cost is now a program-level line item, not IT spend.
Tokto attributes every prompt, completion, and model dollar to a program, a molecule, an indication, a trial, and a function, so the CFO can defend AI spend against R&D, commercial, and the board.
The board asks why GPT spend doubled wet-lab cost on the lead program this quarter. R&D points at IT. IT points at the CRO. The CFO has invoices, no attribution, and a budget review in three weeks.
- Every prompt and model dollar attributed to a program, a molecule, an indication, a trial, and a function.
- Smart routing to the cheapest capable model for research versus regulatory versus medical writing. Teams report 30 to 50 percent cost reduction.
- Budgets by program, by function, by CRO partner, with real-time alerts and auto-disable on overrun.
- Defensible AI cost reporting for the audit committee, the FDA, and the reinsurer.
- AI invoices grow exponentially. R&D, commercial, and medical affairs each claim less than 20 percent. The CFO cannot reconcile.
- A CRO partner passes through AI cost at markup with no detail. The audit committee asks why and there is no answer.
- AI spend came in 15x over forecast. The board freezes the AI line item across the company for two quarters.
- The reinsurer asks for AI cost by program at renewal. The CFO produces a spreadsheet, not a record. The premium adjustment is punitive.
Tokto sits at the financial control plane of AI in the company. Every co-pilot prompt, every regulatory drafting session, every CRO model call carries a program code, a molecule, an indication, and a function. The CFO knows what AI cost the lead program last quarter, what it cost medical affairs, and what it cost the partner CRO who passes it through at markup.
When the audit committee asks how AI spend maps to pipeline progress, when the reinsurer asks for AI cost by program at renewal, when finance has to defend AI to R&D leadership, the answer is one report against the system of record. The CFO defends AI spend the way every other capital allocation is defended.