I had this discussion with a book keeper about a fancy chair for an employee once. The bookkeeper was arguing that this was more money than they had spent on a chair before and so it needed to be justified.

I justified it by saying, "We pay this individual over $100,000 a year, they are key to the following efforts, and the chair will last them for their entire career with the company. Not to mention it costs about 1% what we paid the recruiter who brought this person to us."

I made a similar argument at IBM (which got me into some trouble) which was that revenue per employee was up significantly from the period when everyone had an office, so why not have an office with some offices, some cubes, and some open space and let people work in the space where they are most productive? Total cost per employee was still going to be a lot less relative to their revenue generation than it had been in the past.

Too often people focus too closely on the one time costs and not the overall expense.