Activity based costing and an application model in call center sector

In today's business world, increasing of competition and cost information that becomes important is a fact that can not be denied. Activity based costing is one of the most important approaches that aiming to obtain accurate cost information. Activity based costing is a method that focuses to identify costs of activities performed in organizations and this method was developed as alternative of traditional costing methods. The aim of this thesis to examine various characteristics of generally accepted activity based costing method and to research how can be applied in a call center company in operating develeoping call center sector during recent years. In this scope, as first activity based costing is studied theoretical and then an application model was conducted to a call center company.Key Words: Activity Based Costing, Transaction Based Costing, Call Center Sector