The importance of enterprise Business Process Outsourcing have led to demand tools and methods for resource planning in companies with Call Center. The goal of this article is to provide such companies a methodology to evaluate the efficiency in the planning of manpower resources and / or technology by means of Discrete Event Simulation, to guide the managements of such companies to improve service levels and monitor performance measures associated with the service. The proposed methodology is done with the following tools SPSS ®, Statfit, Microsoft Excel ® and ProModel ®, it has been validated in a hired Outsoursing Call Center, which is serving three types of healthcare companies, with ten types of services and 250 agents in four shifts a day and is presented as a case study applied.