I see a lot of posts here on how to go about costs and how to go about setting up a BPO.BPO is a wide spectrum and can include anything and everything starting right from the cleaning of the presmises to maintaining the networks etc.I think one has to be sure of
a) The industy that one is targetting.Ex finance,Automotive,Insurance
b) The kind of work that one can undertake for ex Call centre,Data processing,s/w dev,transcription etc.
Once these things are clear then
the costs,technology can be worked out.