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Changes in competition which are being observed, constitute both the result and the condition of globalisation. The structure and degree of strictness of competitive fight among global corporations, directly influence the international development strategies of enterprises. Competition on a global scale creates new systems of connections, as well as a new method of assessment of the quality of technological progress and of obtaining competitive advantage. It extorts, so to speak, the creation of new models of organising, different ways of coordinating and configuring activities and cooperating with the environment. An important solution that leads to an increase in functional efficiency for an enterprise is an offshoring. It is the latest concept, which means the transfer of chosen processes and enterprise functions beyond the borders of the native country. The purpose of this article is to make the reader familiar with the concept of offshoring as the latest trend inherent to the process of globalisation, playing an important role in the process of international expansion of enterprises. In this article the effects of moving the production and service processes abroad has been discussed.
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