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Outsourcing

What is outsourcing?

Outsourcing (the transfer or delegation of tasks) refers to the transfer of business tasks and structures to external companies. The aim is to increase efficiency or to focus on a company’s own core competencies. A core competence is a capability relevant to competitiveness which a company masters particularly well and which is difficult for other companies to replicate.

What options are there for outsourcing?

In principle, therefore, the activities that may be considered for outsourcing are those that do not form part of the company’s core business or core competence (e.g. marketing, transport, IT, delivery, etc.). It is not strictly necessary for outsourcing to involve only existing external businesses – it is also conceivable that existing departments of the outsourcing company could be spun off and then continue to operate as legally independent entities. If an economic entity is transferred in the process, this will generally be regarded as a transfer of a business (or part thereof) rather than merely a succession of functions.

 

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