Develop a real understanding of business finance (the way you didn't learn it at school) to increase the ability to use time and money where they do the most good.

The overriding challenge in this board-based simulation is to build productivity and profitability to meet tough demands from all stakeholders.

Creating value in business
At the start, the performance of your model company is pretty poor – you are losing market share and there are increasing demands from suppliers and customers.

Your company needs a new, disciplined financial strategy. You will learn how to monitor cash flow, make resource utilization improvements and measure results in the balance sheet and income statement.

Winning companies:

•	Create a common vision throughout the organization.
•	Build a shared understanding of financial and management concepts.
•	Communicate key messages during times of organizational change.

Winning participants:

•	Know how the business generates profits today, and how it will need to generate profits in the future.
•	Understand how their daily decisions impact the company strategically and financially.
•	Utilize resources where they do the most good.
•	Continuously identify improvements to business operations.

“In one of our factories we came up with £1 million worth of potential improvements as a direct result of the Celemi business simulation.”
– Manager, SmithKline Beecham

“If you work in a truly goal oriented way, you also have to know you can trust one another. With Celemi’s tools we help everyone know what his or her job is so they can do it.”
– Manager, SSAB

“Everyone is thinking like business owners. That means future decisions will be made based on sound business thinking, which should improve the financial picture much quicker.”
– Internal consultant, Principal Financial Group

“Apples & Oranges surpassed our expectations by a wide margin. [It] not only gives us a foundation to build on – it also creates enthusiasm and gets people involved. These are essential components for us as we launch our development program.”
– Personnel Manager, Volvo Bus Corporation

“You know the program is effective when people from manufacturing, sales and marketing become sensitive to each other’s needs and understand how the operation works. …But the exciting part is that they actually begin to apply their new knowledge on the job, which in turn helps them remember it. Months later retention is still high.”
–Manager, sales & marketing learning programs, 3M

“Celemi’s learning process communicates the basics of business management as well as important background information unique to DaimlerChrysler. It also makes the financial numbers real and helps everyone to understand how they can be used on a regular basis for planning and management.”
– Project Manager, DaimlerChrysler

"Our top priority for our sales associates is to understand our customers' businesses. Apples & Oranges has given our associates a learning tool to visualize the impact our products and services have on our customers' life blood – cash flow."
– Vice President, Dunn & Bradstreet

“I always felt I’d done a good job if the delivery was made to the right place at the right time. Now I understand that the job is not done until the money is in the bank.”
– Freight Clerk participant, Kühne & Nagel

“Put into a nutshell, Apples & Oranges demystifies finance: complex principles are clarified within one day without previous knowledge being required. But more important, our people are highly enthusiastic about the program and the gut-feel understanding it provides, especially when transferring the key learning points into the daily business."
– Business Services Consultant, Siemens

“The participants see the flow of goods and services through the company for themselves, how costs and revenue are generated, and particularly, exactly how different measures taken will affect company results.”
– Managing Director, ESAB Welding Equipment

Quick Facts on Apples & Oranges™