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Global Academic Journal of Economics and Business
Volume-8 | Issue-01
Original Research Article
Cost Optimization (FinOps) for Large-Scale Public Cloud Adoption: Budgeting Controls, Chargeback/Showback, and Usage Forecasting (Public Sector and Enterprises)
Моhаmmed Munazir Ul Hasan
Published : Feb. 21, 2026
DOI : https://doi.org/10.36348/gajeb.2026.v08i01.006
Abstract
FinOps, or the technology operating model that links engineering decisions to accountable spend, has played a vital role in navigating this expenditure variability challenge, albeit as a concept, where such contemporary ideas are discussed as scattered narratives incorporated in scientific, managerial, and practitioner literatures. This systematic review of literature seeks to consolidate literature published between 2020 and 2025 on three core dimensions of FinOps that are currently able to influence cloud economics stability, including budgeting controls, chargeback and showback approaches, and spend forecasting methods. In applying and adapting PRISMA eligibility screening protocols set in January 2020, as well as thematic synthesis, we are able to develop an understanding of mechanisms, measures, as well as commonly identifiable failures, recognizing influences such as those of public sector appropriation, audit, procurement, as well as data sovereignty imperatives, alongside organizational-level product-centric delivery realities. In summary, cloud technology adoption on national and organizational scales has catalyzed a transition of focus of technology spending from capital-heavy projects to flexible operating expenditure, thereby spawning a governance dimension that can be regarded as both financial, organizational, and behavior-oriented. Through FinOps, it has been found that Ministries of Communications, as well as large-scale organizations, can better adopt and institutionalize a reference FinOps model that links tagging, allocation strategy, budgeting, as well as spend optimization, while also benefitting from evaluation frameworks along with associated key performance indicators for purposes of replicable studies that can be applicable in the field or enterprise environment. Overall, FinOps, as found, can be regarded as a control, such that without transparency, allocation, or forecasting, activity will neither change behavior, raise disputes, nor allow for preventative decisions, respectively.

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