Strategic Evaluation As outsourcing is closely related to the traditional make-or-buy decision, a discussion of the make-versus-buy decision will be helpful in analyzing what may or may not be good strategic candidates for outsourcing. The first step in the make-or-buy decision is to understand the strategic importance (value) of the activity or system. Benton, W. C.. Purchasing and Supply Chain Management (p. 200). SAGE Publications. Kindle Edition