In to implement the operational activities the company face many challenges. So that the company needs to make and apply the certain strategy. Likewise what is the company faces too much using of raw material in production process become a problem. The efficiency become one of the solution by the investment means or outsourcing. The purpose from this research is the to get description about the use of accounting information as foundation and instrument to find what decision would be taken by company betwen the investment alternative or buy for the material efficiency and to find the implication toward sales price which will company offered in order to get more competitive in markets. From analysis and study efficiency can implimintated by increasing the number of machine through invesment and outsourcing. With material efficiency through outsourcing alternative election the company able to realize the challenge to the decreasing sales price requested by customer without decreasing profit in the future