The purchase of more information technology is treated as an investment. To justify the investment there must be a return on that investment, payback.
The return on any investment, including an IT investment, you list the tangible and intangible costs versus the tangible and intangible benefits. A document containing this information and making any ROI calculations is often called a Cost Benefit Analysis.
The benefits to the procuring organization are not system features but improved organizational operations. In the U.S. Federal Governement more benefits are intangible, because it is politicaly infeasible to measure the dollar value of human suffering, starvation, death, or other things that may be affected by government operations.
"If you do anything long enough, you eventually get good at it." MK