Hello everyone

Does anyone know the first steps to take in turning an idea for a "first-rate" website into reality.  I'm an accountant by profession, and will like to find out about websites in general, potential costs, and how to find website developers. 

I'm also interested in learning how to maintain the website once it has been developed as it may well need regular "minor" updates after it is implemented and finances are bound to be tight in the early days of the business.  How complicated is it to learn the technology required to maintain the website?