The price of Lamborghini’s product is too high, some people can not afford for that price in Australia. Too many competitors in Australia such as FERRARI, BMW, BENZ. Therefore, Lamborghini must face to more competition tactics. Pollution is still a big problem to the Motor Vehicle Manufacturer as Lamborghini. High cost structure, more cost means less benefit. More customers are disinterest in Lamborghini in Australia compare to other countries. Tall organizational structure let the management inefficiency