An innovative new study from IBM Research explains the business impact of outsourcing in financial terms that can facilitate future decisions for business and IT executives while satisfying shareholder demands for better return on investment. The study demonstrates how outsourcing affects companies‘ bottom-line performance in ways that go beyond traditional cost-cutting by honing in on key financial metrics that matter to the business: Selling, General and Administrative (SG&A) expenses, Earnings Before Taxes (EBT), Return on Assets (ROA) and Operating Income.