effect

Introduction. Crisis events in the economy, high competition in the market, annual increase in prices of material resources lead enterprises to seek ways to reduce the cost of products/services in order to increase efficiency. In most cases, when solving the MOB task (“make or buy”), the enterprise gets significant savings and competitive advantages in transferring, mainly non-core functions, to a third-party organization. Theoretical analysis. Outsourcing, as an innovative form of economic and organizational relations that provides profits to enterprises, has been gaining momentum in Western countries and Russian practice for recent decades. The transfer of some enterprise functions to external experts is a recognized trend of the world economy, which allows enterprises, organizations to concentrate on basic processes in order to improve the quality of management. Domestic enterprises mainly outsource accounting, document management, transport/cargo delivery, information and computer support, advertising activities, security issues. Empirical analysis. The analysis of the activity of a large machine-building enterprise in Saratov showed problems related to the need to reduce the cost of production, develop marketing strategies to increase the market share of refrigerating and freezing household appliances. Results. The results of the work are measures to improve the activity of the enterprise, consisting in outsourcing of certain non-core functions of the enterprise, which allowed to achieve economic effect in the form of annual savings and increase of net profit of the company.