The document discusses how cloud computing can provide cost savings opportunities for CFOs. It outlines three main ways the cloud can save money: 1) requiring minimal upfront resources through a risk-free business model, 2) keeping costs in line through action-oriented spend management, and 3) extending the value of existing ERP systems for a higher return on investment. The cloud allows companies to avoid high implementation costs and reduce IT expenses, software fees, and professional services costs over time.