In the final analysis, small businesses should consider PCs and Macs – despite their very different prices – to be similar costs. Ultimately the deciding variable is repair costs – which are difficult for even the clearest of crystal balls to predict. Macs may need fewer repairs, but when they do, they can be quite costly. Small businesses won't have to buy an entirely new PC just because a video card thinks it should've been a barbecue grill. PCs however, swap components like teenagers swap spit. Apple wants its customers to upgrade to the next iteration if one aspect of its hardware malfunctions. Macs are designed to come to the party together and leave the party together. The integrated design of a Mac also makes it prickly to repair. Well, you have a pretty good investment in PC software - the Mac does have comparable/better software (in fact both are available for the Mac, so you might be able to transfer the license) - but. After all, even if a $500 PC has to be completely replaced within a six-year span (the average lifespan of a PC is three to five years), the total expenditure is still less than that of the cheapest iMac. Nor should the savings associated with their reliability be overstated. Factor in too the productivity lost during repair and PCs may not be the accountant's best friend after all.
PCs tend to be fickle, and the cost of maintaining (and replacing) them may offset their relatively cheap purchase price.
And thanks to their dedicated hardware, Macs tend to have a longer lifespan and require less maintenance than their PC counterparts. Small businesses must consider not only the sticker price but also the lifelong maintenance costs of their new machines. Does the lack of a "budget" Mac make Apple platforms not budget friendly? Not necessarily.
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