Most organizations are currently in the crawl or pre-crawl stage of AI cost management maturity. As AI spend starts to scale, limited cost controls are overwhelmed by dynamic margins, new cost levers, and unexplored optimization techniques. Forecasting at the application layer is currently impractical due to inconsistent, uncontrolled, and decentralized spend, and budgeting remains challenging as companies prioritize productivity and innovation over cost containment, with spend linked weakly, if at all, to business value. This report shows tech leaders how to apply the FinOps maturity model of crawl, walk, run to the stages of AI cost management.