Order-to-cash process: AI use cases in the TMT industry

Talking points

• Across the technology, media, and telecommunications (TMT) industry, agentic artificial intelligence (AI) and Generative AI (GenAI) are transforming the order-to-cash (OTC) process.
• Integrating AI at scale to modernize the OTC process requires human oversight, accountability, and effective governance.
• Example AI OTC use cases for TMT include GenAI for cash applications, agentic collections and disputes solutions, and revenue accrual models.

Agentic AI and GenAI are redefining the OTC process for finance in the TMT industry, enabling faster execution, stronger oversight, and more consistent outcomes across the life cycle.

Real progress, however, means more than technology adoption. Rather than capability for its own sake, it requires an enterprise-ready approach that identifies where AI investment will deliver the greatest value, targets the highest-risk moments across the end-to-end OTC cycle, and redesigns processes around an appropriate mix of AI, automation, and human judgment.

Keep reading for key implementation priorities and real-world AI OTC use cases for finance in the TMT industry.

Integrating AI in finance across the OTC process

Given the complexity of TMT business models, OTC is not a single process. Instead, it’s a chain of interconnected functions, from order management through billing, collections, and cash application, each dependent on accurate data passing cleanly from one step to the next.

GenAI and agentic AI can strengthen that chain by addressing the points where it most often breaks. These weak links include unstructured data that resists automation, exception volumes that overwhelm manual review, and control gaps that surface during audits.

Examples of how this integration is taking shape across TMT include:

• Connecting AI-powered extraction to existing cash application environments to lift invoice match rates and reduce manual processing costs, without replacing the underlying platforms finance teams rely on.
• Embedding agentic workflows into collections and dispute management systems to automate routine extraction and prediction tasks, freeing analysts to focus on the judgment-intensive work, credit decisions, dispute resolution, and customer relationships that AI cannot replace.
• Layering predictive analytics and real-time alerts into existing reporting dashboards so finance teams can use the tools and processes already in place to act on early signals, such as late-payment risk, dispute propensity, and anomalous adjustments.
• Building dynamic controls and thorough documentation into AI-enabled workflows to support continuous audit readiness and regulatory compliance, rather than treating governance as a separate workstream.

Realizing this value at scale takes more than technology selection. It requires human oversight embedded at every critical junction, clear accountability for AI-driven decisions, and governance that evolves alongside both the technology and the business. By connecting financial impact, workforce implications, and control continuity from the outset, organizations can better move from demonstrated capability to lasting transformation. 

AI for OTC: Use cases in the TMT industry

Deloitte has designed and deployed AI-powered solutions across OTC for TMT and other organizations, highlighting the possibilities when these capabilities are embedded where complexity and financial risk are greatest.

Here are a few of the more noteworthy cases:

• Cash application: Integrating GenAI, AI, and agentic-powered remittance extraction with a context-aware rules engine can improve invoice-level hit rates, reduce manual processing costs, and speed up cash forecasting cycles.
• Collections and disputes: Agentic solutions have been used to automate extraction from payment PDFs, more accurately predict payment timing, follow up on collections, and free analyst capacity for higher-value work like credit analysis and dispute resolution.
• Revenue accruals: Machine learning models trained on historical revenue data have significantly improved the accuracy of period-end accruals while reducing processing time from hours to minutes, shortening close timelines, and improving the reliability of reported revenue.

Across each of these use cases, the pattern is consistent. AI handles the heavy lifting, whether extracting unstructured data, predicting outcomes, or coordinating multistep workflows, and then it escalates to humans if needed.

At the same time, these cases share a structure: integration. The most effective deployments are not stand-alone tools sitting alongside existing systems. Instead, they are AI capabilities embedded within the platforms, workflows, and controls that TMT organizations already operate, extending what those environments can do rather than replacing them.

As we speak to clients, we’re seeing more enterprise resource planning (ERP) and finance technology vendors incorporating these capabilities directly into their platforms, workflows, and controls. While this integration may seem novel today, it will likely be standard in the systems companies use tomorrow.

Mapping your journey with Enterprise AI Navigator

AI tools and capabilities are evolving daily, and leaders can struggle to find the information they need to make strategic decisions. Deloitte’s Enterprise AI Navigator maps AI tools to business needs to help leaders move beyond fragmented pilots and toward transformation. It delivers a value-backed OTC roadmap grounded in Deloitte’s proprietary industry data and cross-discipline experience.

The Navigator quantifies ROI and workforce impact, prioritizes the use cases most critical to the business, and implements governable AI capabilities, with a strong focus on controllership. The result is an AI strategy built around measurable business outcomes: improved speed and productivity, greater accuracy, stronger compliance, and an enhanced customer experience.

What role can Deloitte play?

Deloitte delivers responsible, tested, human-led, AI-powered innovations, turning bold ideas into practical, trusted solutions.  Our AI-enabled offerings, combined with extensive industry, domain, and regulatory experience, can transform your organization’s financial complexity into strategic clarity.  Our approach is grounded in quality, integrity, and transparency.

For more information, read our companion blog about strengthening the GenAI OTC process, explore our Enterprise AI Navigator tool or get in touch with one of our practitioners.

The services described herein are illustrative in nature and are intended to demonstrate our experience and capabilities in these areas; however, due to independence restrictions that may apply to audit clients (including affiliates) of Deloitte & Touche LLP, we may be unable to provide certain services based on individual facts and circumstances.

This publication contains general information only and Deloitte is not, by means of this publication, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This publication is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your business. Before making any decision or taking any action that may affect your business, you should consult a qualified professional advisor. Deloitte shall not be responsible for any loss sustained by any person who relies on this publication.

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