Four Software Testing Challenges We Must Repeatedly Overcome

2. Testing is not free! Proper testing requires proper financing

Furthermore, I have done some research on this topic (and published the result in my book, Global Software Test Automation, HappyAbout, 2006), and the estimated range of expenditures for software testing is 20-40% of the product development budget! Therefore, software testing needs proper financing that is separate line item from development.
(Link: Four Software Testing Challenges We Must Repeatedly Overcome)