The most expensive phase I believe is the development phase and only slight lead to the introduction phase. The development phase takes the most resources when It comes to new flagship products. The phase needs ample testing and qualification which takes tremendous interdepartmental resources. to make sure the market and customer need are met involves much personnel, and may also include the development of efficient production methods. Development can also include improvements which are another huge aspect.The second and important financial beast I believe is the introduction of the product. The manpower needed on the field and the level of marketing can be expensive. I this is only the case for very new products. Improvements I believe do not need as much much of a budget, but a proper introduction can make or break products projected sales.