UTHM Institutional Repository

Services costing in contact centre outsourcing operation: an activity-based costing model approach

Ramin, Ahmad Kaseri and Sailan, Md Saaid and Aman, Aini (2013) Services costing in contact centre outsourcing operation: an activity-based costing model approach. In: Proceedings the 2nd International Conference on Global Optimization and Its Applications 2013 (ICoGOIA2013) , 28-29 August 2013, Melaka, Malaysia .


Download (32kB)


Contact Center Outsourcing (CCO) has been identified as the knowledge-based business services which a tremendous growth over the last decade despite many challenges including the continuous escalation of operational cost. Technologies and human capital related costs make up two major components of cost of producing contact centre services. The allocation of costs which is crucial towards deriving an accurate units cost of services. Therefore the study was conducted to identify major component of contact center outsourcings activities, cost drivers and to map costs allocation matrix towards ascertaining each costs element to unit services. A series of interviews were conducted among managers and officers in the contact center operation. Rigorous review of process documents were also performed to retrieve information related to activities costs pool and operational processes. Activity based costing model (ABC) was used to map cost allocation matrix. It can be concluded that the major components of activities for CC operations were HC, IVR, EC, MO, QA and TA. The cost structure for a unit cost of services was 74% dominated by VHRC whilst technology related costs represented approximately 10% of total unit cost.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: activity based costing; contact centre outsourcing; call centre; cost management; services
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Faculty of Technology Management and Business > Department of Technology Management
Depositing User: Normajihan Abd. Rahman
Date Deposited: 24 Oct 2013 08:47
Last Modified: 21 Jan 2015 08:15
URI: http://eprints.uthm.edu.my/id/eprint/4434
Statistic Details: View Download Statistic

Actions (login required)

View Item View Item


Downloads per month over past year