Software : There are CBT&A packages at almost every price range from FREE to ‘bust your budget’. What we can say is that price does not necessarily reflect value (like so many things in life). However there are a number of elements of the price of any package that most IT directors will tell you makes trying to budget and plan for software such a testing challenge.

Firstly you have to spend time and money working out your requirements, how you’re going about the ‘project’ and determining what you intend to get out of it (not to mention the small matter of communicating that to all the stakeholders).

Generally the experts will tell you that bespoke systems take longer, costs more and are harder to maintain, but may fit your requirements better - you are inevitably going to end up trading functionality (as the IT people love to call it) against cost. 

You will also have to consider the costs of training, testing, maintenance, upgrading, general frustration etc. etc.

And you haven’t even begun to think about operating systems, databases, security, communications software etc. !

Hardware : The ‘kit’ needed to run the software, process the data and store the records is another minefield. Remember you may well have to pay for new or upgraded processors, storage devices, cables, p.c.’s, consumables and a host of other items up to and including the salesman’s new BMW.

Purchasing : Don’t forget the purchasing process itself can be expensive. You may have to go to a tender situation (check your purchasing rules and regulations, they can be a minefield in their own way). And be warned purchasing always takes longer than you think and solicitors and contracts are more expensive than you believed possible.