Website development costs are notoriously difficult to estimate. Cost overruns usually result from unknowns inherent in the software development process or changing design specifications during development. Estimating development costs and then getting funds approved is an essential starting point. Websites are not created out of thin air. Whether a site is developed with a generous budget in a well-furnished studio or as an after-hours skunk-works project, it requires people, equipment, time, and materials. Your ability to accurately estimate the cost of these resources is crucial to your success in managing such a project. Cost estimates for websites that function as a marketing tool of an existing business are important. For dot-com businesses, where the website essentially is the business, estimates are crucial.