This includes hardware, software, personnel, outsourcing, and other costs. The average enterprise outsources 26% of its IT spend. On average, enterprises spend 35% of their budget on personnel, 26% on outsourcing, 12% on hardware, and 23% on software. This varies by vertical: In consumer durables, only 23% is spent on outsourcing, whereas retail and insurance spend the most on outsourcing, at 30% and 29%, respectively.