Using the example of an enterprise from the energy sector, the author demonstrates how companies restructure their assets through outsourcing. In the case of the analyzed energy-sector enterprise, the restructuring process was prepared conceptually, organizationally and technically with the use of an operational control system - in line with the transaction cost theory. Under the Coase theorem, the selection of one of two coordination mechanisms - hierarchical coordination or market coordination - is determined by factors such as asset specificity, transaction uncertainty and transaction frequency. An evaluation of the course and results of the process confirms many of the theoretical assumptions, the author says. Due to the specific features of energy-sector companies and the characteristics of business transactions made in such companies, key resources remain within the enterprise, while organizational units carrying out peripheral tasks not related to the company’s core business can be outsourced and moved outside the company’s structure. In the studied enterprise, a hybrid solution was used in formal and legal terms, Urbanek says, based on maintaining capital/ownership ties between the enterprise and businesses spun off from it. The author highlights the role of the operational control system as an instrument supporting decentralization and restructuring processes leading to outsourcing. Without the use of an operational control system, it would be impossible to overcome barriers typically encountered in such processes - mainly those created by people - and to carry out such far-reaching changes within such a short time, Urbanek concludes.