The key points of the text are that engineers are becoming the new financial controllers of cloud spend due to finance teams losing control over infrastructure consumption models. To manage this, HashiCorp's Terraform Cloud provides a platform for automating cloud cost optimization and governance. The guide outlines how to use Terraform to define roles, processes, and technologies associated with managing cloud financial practices. It covers planning, optimization, and governance aspects of cloud cost management, including using Terraform's Cost Estimation features, integrating third-party cost optimization tools, and implementing Sentinel policies for cost and security controls. The goal is to provide a feedback loop to ensure future cost savings and prevent waste.