The Use of Cost Information in the Decisions of Outsourcing: Businesses are able to reduce their costs and gain competitive advantage via meeting their activities which are not in their professional field over other businesses specialized in this field. Production businesses can get subcontractors to carry on some services which are out of their production field. In addition to services such as cleaning, security, automation, technical unit, catering service or staff transportation, production businesses may prefer outsourcing in marketing and advertising services