Elham Fazeli Veisari - Department of Management, Islamic Azad University, Tonkabon Branch, Iran
Ali Shahbahrami - West Mazandaran distribution network
Hamidreza Alipour - Department of Management & Economic, Islamic Azad University, Rasht Branch, Iran (PhD)
Mohammad Taleghani - Associate Professor, Department of Industrial Management, Islamic Azad University (Rasht Branch)

The purpose of the present study was to compare the factors influencing outsourcing decision making. The study was a case study. The study population consisted of100 middle level and excellent managersof the distribution company in West Mazandaran province, of which 80 were randomly selected basedon Krejcie and Morgan table. To gather data, a questionnaire including factors affecting the outsourcing decision making with 88/0 reliability was used. Questions and hypothesis were analyzedusing single-sample t-test, Friedman and paired t-test. The results showed that external and internalorganizational factors influence the decisions of managers for outsourcing activities (P  05/0). Also, according to the manufacturing managers the influence of internal and external organizational factorson outsourcing decisions is different, so that the impact of internal organizational factors on decisionmaking to outsource activities is higher than external factors (P 0.05). So it can be concluded that internal organizational factors have more influence on managers’ decisions to outsource activities

outsourcing, internal organizational factors, external organizational factors, decision making