There are too many things that can be checked for cost opt, I don't think as of now anybody has a checklist that can be followed. In day-to-day scenario, I am listing out some of the points that I remember.
- Appropriate DWC for workloads
- Workload management
- Restricting access and avoiding too many big queries by users
- Pausing database whenever idle more than 2 hours
Table scans can incur too much cost hence proper indexing will help in cost cutting a lot.
Note: All of the above are from dedicated pool perspective.