Importance The research studies whether the sourcing practice could be appropriate to increase the financial sustainability of the industrial enterprise by changing resource distribution and use model. Objectives The research pursues improving the financial position of the entity by applying the model of sourcing maneuver. We also outline proposals to improve the financial position of the entity. Methods The research relies upon the model of sourcing maneuver, i.e. delivery of outsourcing services, thus putting additional load to production areas. We articulated our proposals for improvement of the financial position through the direct costing method. Results The article presents our proposals for improving the financial position of the industrial enterprise by changing the sourcing model. Conclusions and Relevance Whereas the proposals for improving the financial position of the industrial enterprise are based on the sourcing maneuver, it means that further studies into methodological approaches for managerial decision making will have big significance. The findings can be useful for further researches into the economy of sourcing and direct costing development. They can be also helpful for heads of financial and economic departments of large industrial enterprises.
Keywords: financial position, economic effect, feasibility, sourcing, model, break-even point
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