Del Neri caused controversy by picking new arrival Luca Toni alongside Amauri, leaving Del Piero on the bench.
"I think the club made its decisions and built a squad that can challenge for important targets.
"We signed Toni to replace Quagliarella and that is fine, as we certainly cannot compete with clubs like Manchester City. We don't have their money and ability to spend an enormous amount on a single player."
He added: "We have still constructed a good squad and I think we are on the right track."