Are you a divided or connected company?
Customer service generally doesn’t account for customer time and anguish. Most of the cost-accounting measures are aimed at internal cost measures, like time spent per customer contact.
But customer time is valuable. In a connected company service reps keep ownership of the customer and the problem, and pull resources to solve the problem as needed.
If you are interested in learning more, check out this video of a talk by John Seddon of the Vanguard Group: http://isaacsu.com/2011/11/systems-thinking-in-it/