IMPACT OF CLOUD COMPUTING ON ENTERPRISE COST STRUCTURE: SHIFT FROM CAPEX TO OPEX

The shift from capital expenditures (CAPEX) to operational expenses (OPEX) through the adoption of cloud computing represents a key trend in the transformation of corporate IT strategies. This article examines the impact of cloud technologies on enterprise financial flows, the redistribution of IT budgets, and changes in investment planning logic. A comparative analysis is conducted between traditional infrastructure models and cloud services in terms of cost-effectiveness, flexibility, and scalability. Special attention is paid to mechanisms for reducing total cost of ownership, managing resource loads, and improving financial transparency within a subscription model. The article identifies the advantages and limitations of the OPEXoriented approach, highlights risks of uncontrolled consumption and dependence on external providers, and outlines strategic guidelines for optimizing costs in a digital environment.