Over ten years ago, Eastman Kodak made the business world shock when claiming a payment of U.S. $ 250 million that the company paid for outsourcing service in the field of information technology. Since then, the number of outsourcing business has skyrocketed, accompanied by the value of outsourcing contracts has also increased dramatically. According to a recent research, the annual cost for worldwide outsourcing is over 1 trillion dollars. In the business world today with full of fierce competition, companies must face up with unprecedented pressure from the market. Those who survive and prosper on the market are the ones who know more efficient business methods than their opponents, which are reducing costs while maintaining high quality of goods and services. One of the modern business models helping many enterprises succeed in the present is outsourcing model. So what is outsourcing?

Outsourcing is a form of transfering partial functions and duties of the company to the outside - functions were still previously undertaken by the enterprise. In Vietnam, when referring to this word, many of us usually think about outsourcing of software or programming. However, in practice, the term is present in many areas of business: accounting, law, human resources, information technology, office cleaning, logistics, transportation, etc. The original principle of outsourcing is: "I give myself some work that I am sure to perform better than others, and transfer to the third party the works that they do better than me and others”. Here, we should note to the outsourcing form of Western European corporations (in the case of partial work transfer to overseas) and the form of outsourcing in the territory of a country.