Number of mobile devices and applications is growing rapidly in recent years. Capabilities and performance of these devices can be tremendously extended with the integration of cloud computing. However, multiple challenges regarding implementation of these type of mobile applications are known, like differences in architecture, optimization and operating system support. This paper summarizes issues with mobile cloud computing and analyzes existing solutions in this field. A new innovative approach consisting of an application model and a mobile offloading framework are considered and adopted for practical applications.