As long as you are looking at long term costs Improved Quality can decrease the costs. Spending more on development of software to ensure that the software is well architected, should be easier to extend/fix and is as bug free as possible can cost more up front but save money in the long run. Things like documentation, comments in the code, good requirements, unit tests, etc all cost time/money up front but produce much better software in the long run. Often times ignoring these things completely leads to project failure or ballooning costs much quicker than you'd expect.
On a less software development side of things building infrastructure anticipating growth can be more expensive up front but save money down the line when that growth does occur. Buying a more capable SAN up front costs more but you avoid having to buy a second one when you max out a smaller SAN.
From an IT help desk perspective it can hold true too. Spending more to develop good tools, build good processes or even train the users more costs something up front but can save money in the long term. We've all seen the disasters that IT departments can become when they are running from emergency to emergency just trying to keep things afloat because someone years back decided to save a little money then. Money spent developing an automated process to handle something, should when done right, end up saving money long term as that process no longer needs to be handled manually.