# Outsourcing Cost per Transaction: 2026 Method Notes

Updated: 2026-08-09

Unit cost = loaded hourly rate / productive units per hour / utilization + QA and rework + technology + provider margin.

## Evidence labels

- High: a current primary benchmark with a stated measure and sample.
- Medium: a published industry observation with a clear unit, but limited comparability.
- Low: a modelled or vendor-reported directional range.

Use accepted outputs as the denominator. Separate standard work from exceptions. Include rework, repeated contacts, review, technology, transition, and governance.