The text discusses the challenge of rising cloud infrastructure costs for large enterprises, particularly as more business units adopt cloud resources. It introduces Coder, a self-hosted platform that enables centralized development environments at scale, and highlights its key features like Organizations, Groups, Templates, and Role-Based Access Control (RBAC). The text then explains how an enterprise chargeback model can be implemented using Coder's architecture to hold business units accountable for their cloud consumption. It also emphasizes the benefits of Coder's centralized solution, such as cost accountability, scalability, developer efficiency, and cross-business collaboration. Finally, it encourages enterprises to consider implementing Coder with a well-structured chargeback model to maximize the value of their cloud infrastructure.