Importance The research studies whether the sourcing practice could be appropriate to increase the financial sustainability of an industrial enterprise by changing the model for resource distribution and use. Objectives The research pursues improving the corporate financial position by applying the sourcing maneuver model. We also outline proposals to improve the corporate financial position. Methods The research relies upon the sourcing maneuver model, 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 implementing 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.
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