Customer Success / Support
Cost to Serve ~ (aka "support cost per ticket", "cost per contact", "cost-to-serve ratio")
What it costs to support a customer, expressed per ticket, per contact, per account, or as a share of the revenue the account pays.
The fork, why two teams get different numbers
The cost basis forks: fully-loaded (salaries, tools, overhead, escalation and engineering time) vs direct labor only, the two are not comparable across teams.
In the Metric Library
- The full fork, both definitions worked all the way through
- The trap that makes the number lie, on a real export
- Every formula variant, spelled out
- The reconciliation anchor, what to tie it to and when to refuse
Reference: Support-economics / CS-operations convention - no standards body; cost allocation follows managerial-accounting practice (reference only)