<![CDATA[The decision to make or buy is one of the tactical decisions most frequently faced by management, yet it is often taken without separating the relevant costs. This study examined how relevant cost was used as a basis for tactical make-or-buy decisions in the literature of the last five years. A systematic literature review was conducted on 15 open-access journal articles published between 2022 and 2025. The articles were selected using inclusion and exclusion criteria and analysed thematically according to their focus, context, and findings. The review showed that national studies were mostly case studies of small businesses that compared relevant or differential costs of two alternatives. Their conclusions were not uniform: some studies concluded that in-house production was cheaper, while another concluded that buying was more efficient when production capacity declined. International studies showed that the decision was also influenced by learning effects, supply resilience, supplier structure, firm performance, and monitoring. It was concluded that relevant cost is necessary as the quantitative basis of make-or-buy decisions, but it must be complemented by opportunity cost and non-financial factors. Future research should test a framework that integrates both in businesses of more varied scale and sector.]]>
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