What is meant by the concept of IT outsourcing in business today? First of all, transfer to a specialized company-related functions in one way or another with information technology. To date, this type of services is becoming the norm for many local companies, and every day there are more players in providing such services, thereby reducing their costs and improve quality. In the world according to International Data Corporation (IDC), Outsourcing of information technology used by more than 70% of companies. So what is needed for the IT outsourcing company? What is his profit? The answer here is simple: not all business units are profitable, but each of them spends finance, at least for staff salaries. Thus, we can identify potentially profitable divisions (if the company is profitable) and supporting units and services that do not work profits, but are necessary to maintain the organization's work. Potentially profitable divisions is called profit centers, and support – center of expenditure. For cost centers traditionally include: maintenance department, security, marketing, accounting, IT department (if the specialization of the company is not associated with technology). For profit centers usually include: sales, production or provision professional services. If the formation of profit centers, usually defined mission and vision of the company's business, the cost centers are typically created as needed. In fact, it's hard to imagine mission has been formulated, like so: "To be the market leader in areas such as furniture manufacturing with first-class maintenance department", although any company, particularly aspiring to become number one, not prevent well-organized maintenance department.