In the article the essence of outsourcing as a new form of employment relations is considered, its features are defined in comparison with traditional forms of employment, its advantages and disadvantages are given. The authors describe the reasons why companies resort to outsourcing, in particular, on the example of small business, illustrate the strategic importance of outsourcing. The practical application of outsourcing is becoming more widespread in the modern business. The scientific and actual role of outsourcing in the management of the enterprise has greatly increased, which is proved by the fact that today more than fifty per cent of current foreign companies apply data approach. Thus today in the Russian Federation outsourcing is at an early stage of formation and relates mainly to restructuring of business entities and development of the market of information technologies. The analysis allowed determining the provisional value of the outsourcers’ services. The basis of determining the cost of the services is the cost of maintenance of one unit of standard accounting service. The calculations show that for the investigated enterprise it is very advantageous to transfer a number of business process to outsourcing, and there is a need to carefully consider over the choice of an outsourcer in order to avoid the negative sides of the work under this type of agreements. When deciding about outsourcing, one needs to analyze the financial and organizational costs, while keeping the risks of associated with the work in terms of outsourcing in the analysis area.

Рассмотрена сущность аутсорсинга как новой формы трудовых отношений, определены его особенности по сравнению с традиционными формами трудовой деятельности, приведены его преимущества и недостатки. Описаны причины, по которым компании прибегают к аутсорсингу, в частности, на примере малого предприятия показана стратегическая важность применения аутсорсинга.