Methodology
The AI ROI benchmark methodology
How Merjora calculates value ranges, and how to audit the number
22 pagesUpdated September 2026
What's inside
- 01Principles: no unattributed benchmarks
- 02Baseline construction
- 03The four value drivers
- 04Adoption discounting
- 05The cost model vendors leave out
- 06Confidence levels and what moves them
- 07Measuring realised value after go-live
This is the methodology document, published so any figure Merjora produces can be audited. It defines the baseline, the value drivers, the discounting, the cost model and the confidence scale.
Preview
Principles
Merjora publishes no statistic it cannot attribute, and produces no value figure whose inputs it will not show. Every number in an assessment traces to either a client input or a named public source.
This document exists so that a finance director can audit the arithmetic rather than take it on trust.
- Ranges, never single point estimates
- Baseline before benefit, always
- Costs modelled to the same standard as value
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