This paper proposes a comprehensive conceptual framework for strategic investment in artificial intelligence (AI) technologies at the enterprise level. The research focuses on addressing a key paradox of modern digital transformation: the gap between the scale of financial investment and the insufficient strategic justification for its allocation. The methodological foundation is a comprehensive analysis that includes a systematic review of academic literature and industry reports, a comparative study of successful and failed implementation cases, and the modeling of the investment decision-making process. As a result, a three-tiered model integrating strategic vision, tactical management of a portfolio of AI assets, and operational project management has been developed. A detailed analysis of adapted efficiency (ROI) assessment methods and a classification of specific risks accompanied by practical tools for their mitigation constitute a special contribution. The practical significance of the work is confirmed by a detailed step-by-step implementation guide, a system of practical advice, and a list of critical errors, which together form a ready-made "roadmap" for executives and investors.
strategic investment, artificial intelligence, risk management, efficiency assessment, digital transformation, corporate finance
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