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Its easy to be judgemental in hindsight - you look at these headlines and wonder how could it possibly have gone so wrong. Failure to comprehensively plan? Lack of contingency provisioning? No consideration of the experiences of others? Inexperienced management team? No understanding or buy in from senior management? Regardless of scale or even organisation type, from SME's to major institutions, successful capital expenditure planning and implementation can be elusive and more than a little stressful. Fiona Joyce elaborates.