IOTEK Insights 
Behind every thirty-second agent demo sit three separate meters — model tokens, SAP AI Units, and the human who has to approve what the agent posts. The one nobody prices is the one that decides the business case.
If your BW/4HANA roadmap still says “we’re fine until 2040,” you’ve mixed up two different clocks — and only one of them is actually yours to set.
Every RISE or GROW business case buries a second, unpriced decision: where governed meaning ends and open-ended data science begins. In February 2025, SAP quietly changed the answer — and getting the boundary wrong is how you spend 2027 re-platforming the thing you just built.
Phase 2 waves keep lowering the VAT-turnover threshold, and each targeted taxpayer gets roughly six months’ notice. Here is how the wave mechanism works, what integration actually requires, and why clean-core SAP is the difference between a configuration event and a re-implementation.
The questions AMS buyers most want answered — what should this cost, what SLA is realistic, what seniority mix should I demand — are the questions the market answers least honestly. We are not going to quote you a fabricated benchmark. We are going to show you how to test everyone else’s.
Programs that nail design still miss go-live dates — because cutover was treated as logistics for “the last weekend.” Cutover is an evidence discipline: the rehearsals and reconciliations are what authorize go-live. Here is what SAP actually specifies, and what is program-specific judgment dressed up as a benchmark.
Support models rarely fail at go-live. They fail in AMS month two — when the implementation team’s tacit knowledge has walked out the door and the SLA that looked fine on paper meets the real ticket mix. The transition is a design problem, and it has to be solved before go-live.
“Lift GRC to S/4HANA” is the wrong mental model. The Fiori role model changes what a role *is* — catalogs, spaces and pages, a UI/data split — which changes what your SoD ruleset actually measures. Redesign them together, or your first S/4HANA audit will find the gap.
The purchase-to-pay flow you know from ECC mostly survives the move to S/4HANA. The foundation under it does not. Business Partner and CVI, one inventory table instead of twenty-six, Ariba as the buying front door, and clean-core extensibility — here is what genuinely changes, and what doesn’t.