In How to sell cybersecurity to your executive teams board of directors, executives, and business leaders using a standards-based approach. Use a framework like the NIST Cybersecurity Framework (CSF) or ISO 27001 to assess your strengths and weaknesses. Your new spending should improve an area of weakness, so your budget wont increase every year. At CyberSaint, we use NIST CSF as our metric to measure the return on investment and get optimal improvement.”]
Source: https://www.csoonline.com/article/3239291/how-to-spend-your-cybersecurity-budget-increase.html

