This article examines the directions of applying cloud technologies in cost analysis, depending on the scale and structure of enterprises. It is shown that micro and small enterprises tend to use simple and affordable cloud-based tools such as Google Sheets, Fairo, or QuickBooks to automate routine accounting operations, monitor expenses in real time, and generate financial reports. These platforms enable small businesses to consolidate financial data, reduce manual errors, and improve responsiveness to operational changes. Medium-sized enterprises require deeper system integration and use cloud ERP solutions such as SAP Business One or Microsoft Dynamics 365 to optimize budgeting, perform advanced analytics, and manage cost centers. Special attention is given to data security and automated audit mechanisms. For large corporations, the focus shifts to high-performance platforms like Google BigQuery or Snowflake, machine learning models for cost prediction, real-time financial risk management, and the use of blockchain technologies to enhance transparency and prevent data manipulation. The paper identifies key functional areas of cloud technologies in cost analysis: data aggregation, big data processing, visualization, scenario-based modeling, financial forecasting, performance evaluation, security enhancement, and audit support. The ability to integrate financial data from accounting, CRM, payment systems, and banking APIs enables enterprises to create a unified information space for efficient financial analysis. Automated generation of IFRS/GAAPcompliant reports, combined with intelligent verification algorithms, ensures regulatory compliance and streamlines financial control. Cloud platforms significantly enhance the quality of financial decisionmaking by enabling predictive analytics, early detection of cost anomalies, and real-time resource reallocation. The study concludes that cloud-based cost analysis solutions foster a shift from static financial methods to adaptive, data-driven strategies that strengthen competitiveness and economic sustainability in conditions of digital transformation.
Lazaryshyna et al. (Wed,) studied this question.