An important strategic control issue for McDonald's is the location of its franchisee units. Because it believes that its greatest expansion opportunities are outside the United States, the firm has decided to continue expanding in countries such as China and India , where it often needs to adjust its menu according to the local culture. For example , "McDonald's adapts its restaurants in India to local tastes ; in a nation that is predominantly Hindu and reveres the cow , beef isn't on menu , for instance , replaced by chicken burgers and vegetable patties. As the strategic center firm around the globe for its restaurants , McDonald's is devoting the majority of its capital expenditures to develop units in non-U.S. markets.