Business management by controlling and improving processes becomes a modern and dominant style of management, which aims at the customer and his satisfaction. Process approach initiated the way of looking at the company as a network of activities, some of which are related to the core business of the organization, while others only support it. This observation gave rise to the development of the philosophy of flexible business functions through the separation of auxiliary processes or parts of basic processes to be serviced by third-party organizations that specialize in such activities. The dynamic development of the service sector made entrepreneurs realize that the BPO (Business Process Outsourcing) is a good way to build a competitive advantage through flexible use of own resources and skills. However, the decision to transfer a part of the processes to the outsourcing should be carefully pre-considered and the implementation of the project should be very well prepared. In the first part of this paper a brief account for the origin of outsourcing in relation to the modern approach to the management called processes oriented governance is presented. In the second part the two ways of handling the processes entrusted to the outsourcing were described: BPO and SSC. Next to it, statistics are presented, explaining the fact that Poland has become the leading partner in BPO services.