Azure allows you to build, deploy, and manage apps more quickly and easily without having to buy and/or maintain the underlying infrastructure.
Azure provides flexibility between CapEx and OpEx
Capital expenditures generate benefits over a long period. These expenditures are generally nonrecurring and result in the acquisition of permanent assets.
Building an application could qualify as a capital expenditure. Example, Azure Reserved Instances (Azure RI) help Azure's most active customers save on long- term VM usage reserving VMs in advance at a discounted price by committing to a one or three-year benefits.
Operating expenditures are ongoing costs of doing business. Consuming cloud services in a pay- as-you-go model could qualify as an operating expenditure.
Example, you pay for a service or product as you use it i.e. pay-as-you-go pricing.
Reference:
https://www.protechtraining.com/blog/post/top-5-benefits-of-microsoft-azure-for-business-934
https://www.azureguru.org/capex-vs-opex/#