THE fine line between business success and failure is extremely thin.

Without a strong plan of action it is easy to fall off the edge fast, yet the simple act of offering value for money can result in soaring sales and growing profit margins.

Audi is an excellent example of this kind of commercial exercise because it has enjoyed success for decades just by giving its customers what they want.

Its world famous Vorsprung durch Technik motto- it means advancement through technology - clearly indicates that its dedicated business plan is so exact that this prestigious car builder is able to remain well ahead of the competition irrespective of model type.

Audi has never taken its eye off the ball, and has even managed to keep one step ahead of the continual changing face of fashion, as well as spearheading a multitude of advances in automotive technology.

The latest arrival to join the Audi stable is the all new, super lightweight, A6 saloon.

And just to prove how seriously Audi's marketing is taken, the SE and S-line variants of the entry level 2.0-litre TDI, have a satellite navigation system fitted as standard.

"We had recently noted that buyers were beginning to take the sat nav system as an essential part of any model's DNA and because of this we decided to take it off the options list and place it among the standard fittings," an Audi spokesman told me.

This adjustment, when combined with an aluminium body shell, a lower CO2 rating, a more economic fuel usage and a price list that kicks off £30,145, is a superb move, which makes the latest A6 line-up one of the bargain buys of the decade.

But quality and technology have not been sacrificed by these changes.

The standard specification is still top drawer, and both fleet or retail buyers can be assured that the 2011 line-up continues to represent Audi at its very best.

The outcome being is that they now have the opportunity to choose from a range of medium sized, quality saloons, that will satisfy the most discerning of tastes.

The six-speed, silky smooth manual, 2.0-litre TDI, which I drove over a 100 mile route, is forecast to be the best seller, accounting for more than 75 per cent of A6 sales.

The suspension over varying road surfaces, some heavily potholed, is capable, whilst the steering, acceleration and braking is up to usual Audi standards.

It handled rural lanes remarkably well. Even when stuck in motorway traffic I found the Audi cabin comfortable.

An aerodynamic drag factor of 0.26Cd, of course helped to  ensure that little road noise penetrated the highly acoustic, and rather trendy cabin.

Top speed is around 140mph and the engine is certainly powerful. It allows you to overtake with confidence due to a wide range of power and the instantly responding accelerator, which whisks you up to 62mph in 8.7 seconds.

Even better is the CO2 rating of 129g/km, which borders on excellent, whilst a fuel use of 57.6mpg on average, is even more attractive.

In addition to all these credit points, a VED band of D, and a BiK band of 18 per cent, will please business owners.

The A6 model has been around for a few years now and the revisions on the new model make the car even more appealing.

The lighter body shell helps a lot, as does its improved economic and green credentials, but the extensive specification list and the even longer list of optional extras are the real keys to success.

There are 10 models in the line-up ranging from  the manual 2.0-litre, to S-tronic and 3.0-litre quattro versions which have a price tag of around £41,640.

And in typical Audi fashion, amongst the optional extras, which theoretically, could if one went OTT, push the price in excess of £61,000, are special satellite navigation systems that 'talk' to the headlights, automatically throwing a beam to suit town streets, cross roads, or remote country lanes.

Double glazing, leather seating, head up windscreen information and even an automatic parking system in which the driver sits back and lets the car park itself compliment these assets.

The word comprehensive is almost an understatement when summing up this range irrespective of whether its the entry level 2.0-litre or the top of the range quattro.

This car has to be taken very, very seriously by the opposition. It is yet another quality product from one of the world's leading vehicle manufacturers.