Allen J. Delattre, head of Accenture’s high-tech consulting practice, says “R&D” is the single remaining controllable expense to work on. Companies either will have to cut costs or increase R&D productivity.” In light of this stark reality, many companies are creating a global model of innovation that leverages the skill of Indian software develops, Taiwanese engineers, and Chinese factories. The lower labor rates available in these countries coupled with their strong technology orientation on their domestic workforce to “make” R&D breakthroughs.