2. Business finance for everyone Develop business acumen
Manufacturing

3. Celemi Apples & Oranges Manufacturing/Sales
Version 5.1 becomes 5.2

4. Celemi Apples & Oranges Manufacturing/Sales 5.2
More decisions – already in year two
More competition – in both year two and in year three
An increased focus on Working Capital
Enhanced sections around Cash Flow
The new Year Two is compatible with Year Three “Many Small Wins” or Year Three “Sales” – or a combination of the two.
The overall theme is achieving profitable growth. The simulation helps you or your employees understand how your company intends to grow.

5. New and improved
YEAR 2

6. The challenges – year by year
1. Take over a company
Year 1: Learn how to run the business.
New and improved!
2. Focus on working capital Year 1: Turn dead wood into cash.
3. Go for profitable growth Year 2: Choose your strategy for growth.
4. Focus on cash Year 2: Profit is an opinion.
Cash flow is a fact.
You will practice implementing strategies for profitable growth.
You will get to identify potential profit and potential sales – and make a risk assessment to choose a potential growth strategy.
Depending on your managerial level, you will learn how to grow your company – or get an insight in how the company you work for has decided to grow profitably.
Year two is based on the Ansoff Matrix.
5. Many small wins
Year 3: Pulling the right levers. A competition between the teams!

7. Thanks to the new and dynamic Year Two of Apples & Oranges™ Manufacturing, you will get to:
…choose strategies and practice implementation of strategies for Profitable Growth
You will practice implementing strategies for profitable growth. You will get to identify potential profit and potential sales – and make a risk assessment to choose a potential growth strategy. Depending on your managerial level, you will learn how to grow your company – or get an insight in how the company you work for has decided to grow profitably.

8. Thanks to the new and dynamic Year Two of Apples & Oranges™ Manufacturing, you will get to:
…practice Risk Assessment
While choosing a strategy for profitable growth you will make a risk assessment to choose a potential growth strategy. Depending on your managerial level, you will learn how to grow your company – or get an insight in how the company you work for has decided to grow profitably.
When investigating strategies for growth you will discover that certain risks are related to each specific strategy. No matter which industry you are in, and what path you choose for growth, you always have to assess and consider the risks involved.

9. Thanks to the new and dynamic Year Two of Apples & Oranges™ Manufacturing, you will get to:
…practice Cash & Working Capital Management
Through the new Year Two, you will get a higher cash awareness. During the simulation you will get to discuss – and hence understand – the importance of solid cash management. There are new, optimal exercises on cash flow and working capital. Cash is key – and you will see why.