In the logistics of distribution of goods, it is common to outsource some processes of this chain of companies. The present research aims to analyze the challenges of the outsourced transport of Manaus for the distribution of goods of goods and inputs of the companies of Manaus (PIN). For the study, the freight costs of a service company were obtained based on the asset-based cost method and distributed in the various cost drivers that a third party has. The methodology used is explanatory research regarding its objective, a case study regarding the procedures and the approach to the problem. the collection of data of direct labor and costs involved in the acquisition and maintenance of the company of the vehicle used, through the maintenance of the company, and its own, added to the cost of compensation of the capital, the cost of the kilometer traveled of the own fleet. Based on this calculation, the outsourcing point of viability of outsourcing of goods and the challenges in the transport sector for Manaus are based. Based on the value of the price paid to the largest outsourced workers, it was concluded that their challenge to maintain this activity for any and all distribution routes in the Industrial District of Manaus, costs.
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