Seminar paper from the year 2015 in the subject Business economics - Supply, Production, Logistics, grade: 2,3, University of Applied Sciences Braunschweig / Wolfenbuttel; Salzgitter, course: Dienstleistungsmanagement, language: English, abstract: When making the decision to outsource a logistics service, one must be prepared to face several issues. For some companies outsourcing is the better alternative, for others it is not. In this paper, we will take a closer look at the topic of outsourcing a logistics service and present the possible solution that can be made based on activity-based costing and the study of principal-agent theory.