How can I go about calculating the cost per seat for a 150-seat outbound call center? What accounts should be considered?
There are several ways to calculate call center cost per seat. It is not clear whether you are trying to calculate the cost for a new or existing center. If it is new, you can use activity-based costing tools such as the costing tool from Primary Matters (this can also be provided as a service).
If it is an existing center, you have to decide which costs to include -- and there is no one right answer. Some companies simply divide their budget by the number of seats. Others will include other call center costs. See Prosci's toolkit on call center measurements if you'd like to see some variations on how to calculate costs.