摘要：A goal of the paper is to define possible fields of outsourcing utilization in a company and definition of outsourcing and its principles. Paper is also dealing with the presentation of methodology for costs calculation of particular activities (ABC model) by which it can be assessed margin of costs for particular activity. By this, it can be taken responsibility for total part of activities in a company by external organization.
关键词：outsourcing; costs; activity based costing; calculation
