The evolution of the modern understanding of the nature and content outsourcing

This article is devoted to the study of theoretical foundations of outsourcing as an economic tool for cost optimization and its role in the development of the enterprise. In today's world, companies face high competition. Survive and succeed those companies that conduct their business in the most effective way, support an active policy of innovative renewal, thereby increasing the value of the enterprise. One way to achieve this goal is to transfer to highly specialized service companies non-core functions of the enterprise.