Parks Associates’ (News - Alert) study on IT support spending for small business finds that small businesses (those will less than 250 employees) spend only $150 per month for IT services. That number seems low unless you do some math. A small IT shop has about 150 to 250 customers from talking with potential VoIP partners. At 150 accounts billing $120 per month, the revenue is $216,000. After expenses and hardware, it would be reasonable for a one-man shop.
From the article "The IT Shop Partner Profile" by Peter Radizeski.
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