The acquisition of new technology is often a perilous event for firms. The successful acquisition and implementation of new systems require much more than merely purchasing hardware and software. For example, expenditures for a typical installation of a new financial system are split as follows:

Presales consultancy and advice

11.74%

Software

37.64%

Implementation

28.27%

Training

14.12%

Other services

14.24%

a. Why is it necessary that training be included as a cost of the technology acquisition?

b. How can the finance function of a business improve the internal process of technology acquistion?