Use a decision tree to evaluate critically the options open to your organisation, local and offshore, and to take uncertainty into account. Your evaluation should consider the life span of assets such as facilities and machinery; regional demand; infrastructure; labour, logistics, factor and other costs; taxes; the cultural implications of changes; quality of life issues; product quality; environmental responsibility; lead times; flexibility and responsiveness requirements; capacity optimisation; minimum order quantities; and any other operational dimensions relevant to your organisation. It should also identify risks associated with each option, and what will be required to mitigate them