The problems and the limits of outsourcing strategies are disclosure of the knowhow to someone and rapid confrontation of difficulties by a outsourcing-supply company, limitations of quality control and hold-up of quality. From the result of this study, we found that development of outsourcing strategies will be not vertical relationship between a outsourcing-supply company and a outsourcing-demand company but horizontal relationship (co-sourcing) between those supply and demand company. Especially, core-affairs, control of operating costs and costs reduction must have the precise purpose and carry out capacity and affairs of organization.