InfoCat has been implementing budgeting, planning and analysis solutions for over 20 years.  When we talk to prospective customers about consultancy projects/implementation costs they sometimes ask about fixed-price contracts, believing this will give them certainty and remove any risk associated with the project.

There is a good article published today on thought leadership site The IT Insider - "Budgeting in the Cloud".  They have really hit the key points, very succinctly, on why organisations are making such a meal of the planning process.