JMGT_V11_N2_RP1 Tom Page Journal on Management 2230 – 715X 11 2 12 25 Low Cost Country, Manufacturing, Cost-Benefit Analysis, Facilities Location China and its reforming markets have increasingly attracted the attention of Western companies. It is seen as a country with expanding markets and low labour costs. As a result, numerous firms have moved production there (Salmi, 2008). This report compares and contrasts the deciding factors under which companies assign manufacture to either Low Cost Country (LCC) locations (such as China), or the UK manufacturing markets. Case studies are used to provide real world representation of some of the issues that companies can face when determining the manufacture location. Conclusions provide a generic overview of recommended manufacturing location based upon prioritising the key factors found from the investigation. September - November 2016 Copyright © 2016 i-manager publications. All rights reserved. i-manager Publications http://www.imanagerpublications.com/Article.aspx?ArticleId=8185