The article discusses techniques for decision-making on outsourcing and tools for assessing its efficiency. The main goal is to study the stages of transitioning to outsourcing and methods for evaluating its benefits. Researchers found that outsourcing is commonly used to reduce costs, improve quality, and speed up processes. It is important for companies to carefully analyze their current situation and set clear goals before outsourcing. Transitioning to outsourcing can lead to increased efficiency and value creation for organizations. The decision-making process for outsourcing involves several stages, and it is crucial for companies to consider which activities to outsource and which to keep in-house.