To CEO:

From: Mariana Jtc, Director of Valentino Chocolates

Subject: n!estment "lan
Date: ## December $%#&
In recent years Valentino has become one of Europes leading brands of chocolate .It is now
ready to become a successful international business .The Board of Directors has agreed the
following investment plan:
irst new machinery should be bought to end the delays caused by the old machines
brea!ing down."e thin! that the e#uipment is old and re#uires more operating labour
and maintenance than a new model and it may not be very energy$efficient. %urchasing
new machinery we would be able to increase production capacity and also provide the
staff a pleasant wor!ing place.
To invest in more research and development&to develop a new line of products such as
low$fat chocolate drin!&new biscuits'ca!es in order to attract consumers with problems
such as diabetes or intolerance to lactose or gluten. This new line of products will also
satisfy the re#uirements of people wishing to loose weight&which will help increasing the
sales rate.
(aunching a mar!eting campaign will be a great opportunity to increase sales of all
products."e can offer samples of our new products and then spread the message via our
channels and on social media. )a!ing a short film that e*plains the campaign would be a
bonus.
To finance a mar!et survey and research trips to the +, could assess the mar!et
potential for Valentino products. "e should also contact agents in order to focus on
building a relationship with customers so that they consider our brand first .- final target
is to estabilish a new chocolate factory in the +,& according to the consumers
preferences.
Investing in an e*isting group of caf.s will help become a partner in caf.s which sell
and promote Valentino chocolates& due to the long certified #uality of our products.
I loo! forward to discuss this investment plan during our riday Board meeting.
-ny advice or comment on any of this will be greatly appreciated.
Mariana Jtc
Director of Valentino Chocolates