The use of outsourcing creates prerequisites for increasing the efficiency of the railway transport enterprise. This makes it possible to use the released financial, organizational and labor resources in other areas of the company's activities. The use of accounting outsourcing in the railway transport enterprise can be implemented to improve the efficiency increasing the efficiency of managment accounting. The effective functioning of a railway enterprise can be hindered by financial and other corruption of the heads of structural divisions at the railway transport enterpise. accounting outsourcing in the railway transport. This is to a certain extent due to the fact railway transport enterprises are owned by nhe state.