Callers retry, use another channel, or were never going to buy, so counting every unanswered call as a lost sale overstates the problem. The useful question is how much additional completed work a change in staffing or routing can produce, at what cost, and within the capacity you have to deliver it.

This paper shows how to define a missed call, link repeat calls to one opportunity, match the routing fix to the actual failure, and run a before-and-after pilot that a finance reviewer can check.