Migrating costs to low-cost countries (LCCs) has moved from being an "interesting idea" to an imperative for most industrial companies, but it's a "must do" that too often is managed with ambivalence. On the one hand, companies see it as a critical piece of their cost strategy; on the other, too many firms seem to attempt it only half-heartedly. They aren't sure which costs to shift elsewhere, where to shift them or how to go about the organizational changes that such "cost migration" implies.