La fiabilité de l'inducteur « temps de travail » dans les activités de services: un test sur un centre d'appels téléphoniques d'une société d'assurances

Élodie Allain and Michel Gervais

ACCRA, 2008, vol. 14, issue 1, 119-143

Abstract: Time spent by employees to do theirs activities is a cost driver widely used in companies in order to calculate costs. This situation is worse in service activities where hired labour charges are paramount. However, duration driver is not guaranted to be reliable. Concepts of « time » and « service » are complex and interfere on the made measures. Tests achieved on an insurance company?s call center show that even in activities where time taken in production can be stabilized, customer can have a significant influence in the time spent on finishing an activity ; when the demands are multiple, the standard time mono-activity loses of its meaning ; idle times can?t be considered like uneconomics and it is hard to trace them to loans ; the utilization of computers doesn?t necessarily increase report?s relevancy. This report lead up us to wonder about the quality of costing system design based on duration drivers.

Keywords: call center; measurement errors; cost reliability; time measurement; services; variability of standards (search for similar items in EconPapers)
Date: 2008
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