Outsourcing represents one of the key issues to have emerged in manufacturing strategy. The paper addresses the perspectives of outsourcing option and the impact of outsourcing on a firm's competency. The paper provides a theoretical framework based on the perception gap between the organisations willing to outsource some of their activities (customers) and the outsourcing providers. The paper reports the results of a wide survey comprises 213 responses from Thailand firms. The research identifies the main drivers affecting the outsourcing in Thailand.