As we know in the high cost era like now, using outsourcing to running our business become effective solution for our business. Why outsourcing? Outsourcing is subcontracting a process, such as product design or manufacturing, to a third-party company. The decision to outsource is often made in the interest of lowering firm costs, redirecting or conserving energy directed at the competencies of a particular business, or to make more efficient use of land, labor, capital, (information)technology and resources. The main benefit of outsourcing is we don’t need put our money to buy asset and do some maintenance for our assets. If we using outsourcing, we could use our fund totally for running business, not for buy an assets like buy a land, buying IT hardware or software, etc. The others benefit is we could decrease our maintenance cost, because we just rent it, and maintenance and improving fee wasn’t our responsible. In what part of our business we should use outsourcing? we could start it on your accounting division which if we use outsourcing become reliable, trusty, and of course more credible. we could also using IT outsourcing, because we know IT hardware’s improved never gonna stop, and we don’t need to investing our money to buy IT hardware. Let the IT consultant buy it and maintain the hardware. We just rent. So? what about you?