Business process outsourcing (BPO) is a form of outsourcing which involves the contracting of the operations and responsibilities of a specific business function to a third-party service provider. Traditionally, BPO is undertaken by manufacturing firms, for instance Coca Cola, where almost the entire supply chain is outsourced and the company is essentially becoming a marketing organization.[1] More recently, it is also used by service oriented businesses, such as the Bank of America, who outsourced their entire Human Resources function to the BPO firm Exult Inc.