Initially, Back-Office Operation Were Created as Captives of Parent Companies

Initially, back-office operation were created as captives of parent companies and treated as cost centers from cost centers to profit centers due to:

A) The emergence of third-party back-office facilities making it possible for corporation to avail of their services
B) Corporation are increasingly converting captive back-office operations into profit centers by accepting external clients
C) Stagnant position of service activities being outsourced.
D) Both A&B