Service Costing is Easier with a Single Service

FUNCTION: Bill Processing

PROCESSES

• Data Access
• Calculation
• Validation
• Printing

RESOURCES

• People
• Equipment
• Supplies

OUTPUT: Bills

COST: $ / BILL

FUNCTION: Phone Center

PROCESSES

• Data Access
• Information
• Problem Solving
• Training

RESOURCES

• People
• Telephones
• Supplies

OUTPUT: Calls

COST: $ / CALL

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