Outsourcing makes it possible to reduce the company's costs and obtain the necessary services that the company cannot provide on its own. Despite certain shortcomings, it can be argued that outsourcing today is one of the most effective tools to improve the company's competitiveness. It is carried out by focusing on functions or business processes that enterprises prioritize. It helps reduce company costs, access previously unavailable resources and new technologies, and reduce the company's investment in non-core industries. The country's involvement in international outsourcing increases its competitiveness and strengthens its position in the world economic arena. Ukraine is attractive to foreign companies primarily due to highly qualified personnel, lower wages, and access to cheaper resources. This, in turn, promotes the inflow of foreign capital, new investments, and innovations to the country. At the current stage of economic development, competitiveness is one of the priority tasks of firms and large corporations, which should be based on an effective strategy for achieving this goal. In the conditions of increased international competition, managing companies requires constant improvement and an innovative approach. One of the most effective methods is outsourcing, a phenomenon of the 20th century, which is a crucial tool that contributes to strengthening the competitiveness of an enterprise by focusing on priority functions or business processes. For a successful business, enterprises must be able to adapt and accept new innovative challenges, constantly looking for ways to improve the production process. Therefore, this determines the relevance of research on this topic. The article explored that IT outsourcing involves the transfer of functions related to information technology by an enterprise to a third-party company that provides IT services, for which information technology is the core business. It has also been proven that IT outsourcing enables companies to reduce their IT infrastructure maintenance costs, allows them to concentrate on the company's specific activities, reduces the burden on personnel, and increases the efficiency of performing IT tasks at the expense of qualified specialists.