I don't have a template to hand but I was a finance guy before I went into operations so can give you some pointers.
Unfortunately, historically CCs have been viewed as cost centres rather than profit centres so the thinking on costs is much better thought through than on revenues.
However, on the revenue side I would expect to see lifetime value of sales made and of cancelling customers saved. The valuation is always an interesting conversation with accounting colleagues and neither the scope of costs to be included or their valuation is black and white.
On the cost side, CC accounts are normally pretty dull - payroll costs, building costs, some technology and management overhead. Therefore, it is more informative to look at management accounts rather than financial accounts ie looking at the underlying KPIs rather than the costs themselves. Any KPI can be attributed a unit cost which allows you to look at the sensitivity.
The KPIs to look at would be
- call rate per customer
- number of customers
- outbound calls
- productivity, specifically pulling out talk time and unproductive time, sickness etc
- handling time
- credits given
While understanding the profit statement is a key leadership task the difference between weak and stellar leadership is guiding the operation without referring to the finances and KPIs. The team has to feel that the focus is on the customer and delivering a great customer experience - cost variances are normally an indicator the operation is sick but tackling the cost itself will not make the operation better.
Hope that all makes sense!