Guys - I think the "testing budget" is a hotly contested area given that the budget is dictated by quite a few factors, such as -
- New project/existing project new version
- Scope of the project
- Project timeline
- Mission Criticality of the project (
- Methodology (Waterfall vs. Agile)
- Type of testing (manual, automated)
...and finally, the committment/desire of senior management to the coefficient of quality on the project.