The current study aims to examine the implication of outsourcing decision on the performance of organizations, from an accounting perspective represented in proposing A Balanced score card approach as one of the modern methods in the field of measuring and evaluating performance . By application to Hegazy Companies Group for Auto feeding industries , which has taken the outsourcing decision in one of its production activities in 2012 , and by depending on the data collection through questionnaires which were distributed to 30 of managers and supervisors in various sections of the company , results showed positive impact of outsourcing decision on aspects of organization's performance based on balanced scorecard ; financial, customers , internal operating processes , learning and growth , and environmental .