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In the formation of the sustainable economic development of commercial enterprises, there is a need to optimize the business processes in order to increase the overall efficiency of the trading activity. One type of the optimization of economic activity is the outsourcing of business processes, which is aimed at the implementation of business processes in other business parties. In this research study the theoretical aspects of outsourcing, which contain the definition of the concept of its various scientists-economists. Studied classification device outsourcing. Improved corporate pyramid trading enterprise management of PJSC "Ukrprodukt" through the implementation of business process outsourcing, describing accounting and auditing company. A model of business process management of PJSC "Ukrprodukt" subject of business process outsourcing, describing accounting and auditing, and their transfer to the company LTD "Ajnova". Developed ways to improve the conduct of business process outsourcing in the commercial enterprise PJSC "Ukrprodukt".
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