Costs more to do quality than expected. Revenue slower responding than expected. I constantly have to weigh the value of creating Web pages in-house v. contracting them out. We really need a full-time staff. We also would have educated ourselves more before we started if we could begin again.
Time is the biggest factor.
Fixed costs are really a minor expense. Costs can be surprisingly low if management is willing to insist on performance from a few key employees. Content is essential, but so is marketing.