Guidelines: Business Case
Topics
Sources of Costs 
Development costs are most typically associated with direct development expenses, but other sources generate project-related expenses as well:
- Requirements gathering
- Project management
- Testing
- System management, including development, testing and deployment systems
- Initial hardware and software for development, testing and deployment systems
- Production support
- Data or transaction volumes which increased hardware investment to support
- Initial implementation costs
- hardware
- packaged software
- installation costs
- development and testing costs
- cost of running an acceptance test or pilot
- deployment costs
- Ongoing operating costs
- Operating and support staff costs
- System maintenance costs
- Hardware and software maintenance
- Communications
- Software licenses
- Environmental costs
- Expansion and growth costs
- Hardware
- Software rework/amendment.
