Over the past two years, due to the spread of the epidemic and the restrictions imposed, state borders have been closed, restrictions on the movement of people and goods have been established, supply chains have been disrupted and, as a result, consumer demand and purchasing power have decreased. These events had a negative impact on the revenues of operator companies. Transportation of goods is carried out by different modes of transport. The choice of transport depends on many factors: the volume of cargo transported, the location of enterprises of producers and consumers, the degree of development of the transport infrastructure.At present, the task of reducing the transport component in the price of goods and, accordingly, the costs of operating companies of railway rolling stock during the transportation of goods is becoming urgent. This can be achieved by outsourcing some of the work performed by rolling stock operating companies.The conditions for the termination of work by the rolling stock operator are considered. A tool for analysis is presented, an assessment of the effectiveness of outsourcing is made. The use of outsourcing will allow railway rolling stock operators to reduce costs for non-core activities, to focus on those processes that directly bring profit.