Theoretical and methodological foundations of using outsourcing at the enterprises

In Ukraine, many scientists are exploring such an innovative tool as outsourcing. Currently, there is no single methodology for the implementation of outsourcing in the enterprise. Ukrainian scientists consider the types of outsourcing, its forms, to conduct a comparative analysis between outsourcing and insourcing. However, none of the scientists studied outsourcing in the framework of the current KVED-2010, as an applied component. In the article, the author investigated the types of economic activity: primary, secondary and auxiliary. The article contains the theoretical and methodological foundations for using of outsourcing at the enterprises in the service sector, taking into account the risk of the need for services (work, goods). The author gave recommendations regarding not transferring secondary economic activity of the customer to outsourcing, in which graph edges coincide with the main type of economic activity in an oriented graph