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Barefootsies nailed it - do not outsource what you do well, what gives you an advantage over your competitors. These are called your "core competencies".
Google, or we, could reasonably outsource accounting, web design, infrastructure ... anything but algorithm design. The day Google outsources their search or adsense algorithms they are dead. Anything else is fair game, simply cost analysis.
Apple's core competencies are UI design and "community building" (marketing), so they outsource manufacturing, but must never outsource design.
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