Although every business invests money in its IT resources, it is often the case that these same businesses have very little idea if the investments have paid for themselves. Many companies tend to think of IT as being something that they have to spend money on to keep pace with their competitors, and can even resent the fact - the result being that IT is looked on as being a cost centre, something that has to be maintained, instead of a resource that could improve the company’s ability to compete in the market place.