IT budgets vary considerably across Asia Pacific countries — driven by diverse levels of IT maturity, large differences in the cost of human resources, and the availability of lower-cost hardware and software in some countries. When setting and reviewing budgets for these countries, it is important to understand the local conditions and how similar firms spend their IT budget. Recognize that these benchmarks are averages — understanding how you compare gives you a chance to understand why you are different and provides an idea of the direction your IT budget should be headed.