Delocating activities of foreign enterprises outside the home country has become a very complex issue. Business processes can be transferred in whole or in part, depending on the real benefits of relocation. The most obvious criteria are the benefits achieved through price competitiveness and the use of profits in the context of resource quality. 

On the Polish example it is very easy to see the attractiveness of human resources on the Polish labor market – still relatively low labor costs, contrary to the very high qualifications of employees – this makes Poland a pioneer in offshoring in Europe. In general, Poland is still a country to which the transfer of the entire company is very profitable. Running a business in Poland means a lot of opportunities for cost optimization and profit maximization.

However, taking into consideration world trends, it is worth mentioning also about the partial separation of the scope of services and transferring them to Poland – that is just what a lot of big, international companies nowadays do. For such companies, currently the most promising is the separation of business services, what is called Business Process Offshoring (BPO). Centers that perform functions of the service operator are called Shared Services Centers (SSC). To such centers primaly are moved information technology, document and data management, accounting, research and development, legal services and customer services. A quite modern solution in process relocation is Business Process Utility (BPU) – This is to provide ready-made solutions and tools that are precisely tailored to the situation – often crisis or uncertain. 

Since about 2003 Knowledge Process Offshoring (KPO) has also become very popular. This is an offshoring based on expert knowledge and market research, as well as on business and industry research. According to experts, that is still the most prospective part of offshore practises.