The moral aspects of marketing the product, providing true value for the money invested, are the basic lines of the code of ethics. This ethic is assumed to be the lifeline of the organization, although it is mostly unwritten, but its practice is essential to the survival of the business. All stakeholders of the company, i.e. SMC, must also observe, learn and follow this Code of Ethics (Faraci, 2014). The decentralization of SMC's decision making regarding the concept and production of new cars is inevitable for SMC and they must realize the need of that moment. Ezigbo, Charity. A (2012) also supports the same concepts and highlights that organizational effectiveness depends on decentralization and participative or situational leadership is the most appropriate style to ensure better decision making and ultimately the organization will be successful (Ezigbo, 2012). Their approach to justifiable profit with maximum possible benefits relative to the amount spent by their customers must also be rigorously considered. Garvin (1984) explained the concept of quality and concluded that the organization must ensure the quality of the product with a different perspective and it is more important than selling numbers. It's selling the company's reputation. The company should include all eight elements of product quality: performance, features, reliability, compliance, durability, functionality, aesthetics and perceived quality. Furthermore, the company should consider the product quality from user-based approach, production concerns-based approach, product-based approach, transcendent approach and value-based approach. They also ensured that their product differentiated it from others and caused a competitive advantage over others in the market or industry (Garvin, 1884). All these recommendations