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Artemide Auditing & Consulting AG
Strategy and Implementation Summary
Artemide AC will offer auditing, consulting, and investigation services to small and medium businesses in the Luzern area. The company will focus on providing excellent customer service, and that will generate favorable client referrals and increase customer retention.
5.1 Competitive Edge
Artemide Auditing & Consulting’s competitive edge is in the well-established reputation of Sandor Artemide who has been in the consulting business for over a decade. Combining his professional expertise with the financial, marketing, and technical support of Daten Riffwald-Ennetmoos AG, the company is positioned to further entrench itself in the growing market of small and medium business consulting in the Luzern area.
5.2 Sales Strategy
The company’s sales strategy will be based on building long-term customer relationships, which will result in repeat sales. Customer service and ‘face time’ with clients will be aimed to maintain a high level of customer retention. The charts and table below outline the Sales Forecast for the next three years.


Sales Forecast | |||
2003 | 2004 | 2005 | |
Sales | |||
Audit services | $80,492 | $96,590 | $115,908 |
Consulting services | $48,291 | $57,949 | $69,539 |
Investigation services | $32,194 | $38,633 | $46,359 |
Total Sales | $160,977 | $193,172 | $231,807 |
Direct Cost of Sales | 2003 | 2004 | 2005 |
Audit services | $12,077 | $13,889 | $15,972 |
Consulting services | $7,243 | $8,329 | $9,579 |
Investigation services | $6,438 | $7,404 | $8,514 |
Subtotal Direct Cost of Sales | $25,758 | $29,622 | $34,065 |