to develop 6 major offshore centers in Bulgaria, China, Costa Rica, India, Malaysia and the Philippines. In 2013, China's offshore software market reached $5.05 billion. By 2015, India was considering repatriating most of its outsourcing activities to move to a new generation of automated software development. In February 2016, Apple Inc. opened its first offshore software development center in India. Description In software engineering, offshore custom software development consists in offshoring the software development process in a country where production costs are lower, thus decreasing budget spending. Offshore software development can include following services: product design and architecture, coding and testing; develops SaaS, Internet/Intranet solutions, e-commerce, CRM, project management and other special web-services (including Web 2.0 solutions). Several new Web 2.0 platforms and sites are developed offshore while the entrepreneurs and management is located in Western countries such as US, UK and EU. The advantages mostly revolve around better cost-control over the process, which means that there is lower cash-outflow (often the biggest struggle for startups). Industry International consulting firms include Accenture, Atos, Capgemini, Cognizant, IBM Global Services, Infosys and Tata Consultancy Services. See also Software development Software development process Offshoring Outsourcing References Software project management Offshoring Custom software projects