Outsourcing is often done in "projects" which means that certain tasks are only considered for outsourcing. This might be the basic step in outsourcing but this is also considered as an important one.

The difficulty in here lies on what kind of tasks should be outsourced and where these tasks should be outsourced. The question of what and where is a crucial factor for a company's outsourcing success. Unwise decisions regarding these questions often leads to failure.

This means that the decision regarding on the tasks to be outsourced and its outsourcing destination should be done based on a rational factor which shows the different sides of every option. In this way, a company could see if their decision would be beneficial or not.