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The article examines the risks and opportunities of outsourcing business processes as a strategic management tool for modern organizations. The relevance of the research is due to the transformation of outsourcing from a simple method of reducing costs to a comprehensive mechanism for increasing competitiveness, innovation and operational flexibility of enterprises in the context of the digitalization of the economy. Based on the systematization of scientific sources and empirical research, the main outsourcing opportunities are identified: strategic opportunities (refocusing managerial attention and resources on core competencies), economic opportunities (reducing operating costs), technological opportunities (access to external expertise and advanced technologies), operational opportunities (increasing the flexibility of management and the quality of processes). The risks are systematized: loss of control over the transferred functions, dependence on external suppliers, threats to information security, leakage of organizational knowledge and negative impact on personnel. It is revealed that the critical success factors are the quality of partner selection, the elaboration of contractual relations and the effectiveness of monitoring mechanisms. The conclusion is substantiated that it is necessary to apply a balanced approach to assessing the feasibility of outsourcing, taking into account both the economic benefits and potential threats to the long-term sustainability of the organization. There is no universal solution, and each organization must develop its own approach that takes into account its specifics, strategic priorities, and risk appetite.
Keywords:outsourcing, business processes, risk management, operational efficiency, digital transformation, strategic management, information security
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