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Purpose: The aim of this article is to explain how manufacturing companies approach the outsourcing of processes/functions to external entities and to identify the benefits they gain from using outsourcing arrangements. An effort was also undertaken to diagnose the factors for not using outsourcing services. Design/methodology/approach: The formulated objectives of the study influenced the hypotheses and structure of the survey. The survey was conducted in 2020 in the pre-pandemic period, with a sample size of N = 120, including owners/managers of manufacturing companies. Non-random sampling was used. Questionnaires were sent to 200 companies, and only 126 were completed, of which 6 were not completed in full, and were therefore rejected. Hypothesis verification was carried out in turn using a chi-square test. Findings: When considering the premises for the use of outsourcing by business entities, one should first of all take into account the fact that in each enterprise there are many different internal factors, the existence of which affects, to a greater or lesser extent, outsourcing decisions. Research limitations/implications: The study carried out for this thesis does not fully explore the issues involved. It is recommended that studies of this type be conducted again in the future. Practical implications: Outsourcing is undoubtedly a concept consistent with the current trends in the management of economic entities which result primarily from changes occurring in their turbulent environment. Therefore, outsourcing should be seen as a complex business management tool that has a solid theoretical basis, with its impact covering many various aspects of the functioning of modern economic entities. Social implications: Outsourcing as a management concept is one of the easiest ways for companies to achieve greater efficiency. The vast majority of respondents using outsourcing assessed it positively from the perspective of expected benefits. Originality/value: The research carried out in the article potentially extends the literature on the subject by presenting the importance of outsourcing for Polish manufacturing companies.
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