Final answer:
Budget overruns in ERP system implementations are primarily due to high training costs, expensive ERP software, and high equipment costs.
Step-by-step explanation:
Budget overruns in the implementation of Enterprise Resource Planning (ERP) systems can be attributed to several causes. One of the main reasons is d. high training costs, as sufficient training is necessary to enable employees to use the new system effectively. Additionally, b. the cost of the ERP software itself is often a significant contributor to overruns, because it can be very expensive and may include hidden costs or fees that were not accounted for in the initial budget. Another notable factor is e. high equipment costs, which entail upgrading or purchasing new hardware that is capable of running the ERP software. It is generally not the case that budget overruns are due to capital interest charges or because the software supports the companies' business processes, as these aspects are typically considered in the initial investment decision.