The provision of learning resources at the onset of the COVID-19 pandemic has been the boiling point of the Department of Education?s Basic Education Learning Continuity Plan (BE-LCP). This service should be geared toward achieving the strategic objectives of the organization, which largely aim at value creation. This study aims to compare and evaluate the level of effectiveness of in-house through facility management versus outsourcing through a service provider in the production of learning modules. The study employed a mixed method of research and was conducted in the four districts of DepEd Tandag City. Findings of the study revealed that teachers found the materials as a product of outsourcing to be more durable, appealing, and in conformance with the standards. It was also gleaned from the data that teachers were deeply engaged in the printing and sorting of materials during an in-house production. It was also found out that a significant relationship existed in the perception of teachers, school heads, and the Bids and Awards Committee members relative to the cost effectiveness of outsourcing versus in-house production. This cost ineffectiveness is attributed to the involvement of teachers in the in-house production instead of developing the modules or other teaching related tasks.