2. Celemi Apples & Oranges™ – The simulation
How business finance comes to life
Purchasing
Production
Sales
Accounts receivable
Cash

3. What’s the difference between operating profit and net profit?
Why are they always going on about cash flow… we are making money aren’t we?
What’s the difference between operating profit and net profit?
Working capital… is it really working?
Profitable growth… that is something for the managers to figure out, right?
Top-line vs. Bottom-line? Is there a Middle-line…?
KPIs who needs them?!?
What is a Balance Sheet?
Value added services, we don’t have those… do we?
Which is more important, to grow or to make money?
Business finance… isn’t that why we have a finance department?!
What does ROI really mean?

4. A few simple rules
Add value
Purchase
Sell 10 8 18 18 22
“Harvest”

5. A few simple rules
Add value
Purchase
Sell
“Harvest”

6. To grow profitably Everyone in the organization needs to have…
…a big picture view of the company and its financials
…a financial awareness to better manage revenues, costs, profit, and cash
…an understanding of how everyday decisions impact the bottom line

7. A reliable business simulation
A well-proven solution, run by leading companies around the world since 1992.

8. In action

9. What people experience
Business finance coming to life
Engagement and teamwork
Serious fun

10. What people are up against
Optimization of resources
Cash flow management
Creation of profitable growth

11. What people take away Big picture view
An understanding of financial statements and KPIs
Better understanding of how to achieve operational excellence

12. What it is about

13. The Celemi approach You can’t absorb other people’s knowledge…
… you have to create your own!

14. The seminar in a nutshell
Target groups
Anybody who will gain from learning about business finance
Employees at all levels
Time
4 to 16 hours
Corresponding to 3-4 simulated fiscal years
Materials
Simulation board
Coins and value carriers
Learning guide
Number of participants
3-6 teams, participants in total
Facilitation
Trainers certified by Celemi

15. The challenges – year by year
1. Take over a company
Year 1: Learn how to run the business.
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.
5. Many small wins
Year 3: Pulling the right levers. A competition between the teams!

16. The challenges year 3 – what suits you?
Year 3: Choose 4 out of 8 strategic initiatives and maximize the profit
Year 3: Chose the right Customer Base for Short- and Long-Term Sustainable Profit or
Net Sales
Quality
Support Functions
Productivity
Purchase Price

17. The Scenario
Year 3: Build a Customer Base for Short- and Long-Term Sustainable Profit
A competition between the teams!
Volume
Can we grow the business with the customer…?
Loyalty
Will they continue doing business with us…?
Image Value
Will they attract other customers…?
Price Sensitivity
Do we need to offer lower prices? Or; could we raise prices?
Payment Terms
Are we expected to lend money to our customers? How much, for how long?

18. Secure that the learning leads to useful knowledge – that sticks.
The Next Steps Activity
Link to your own area of responsibility – ”How can you make a difference?”
Identify what levers to pull
“What can I do differently – to contribute to the companies performance”
Share conclusions and discuss the way forward
Secure that the learning leads to useful knowledge – that sticks.

19. Monitoring performance
While learning the financial statements

20. Key concepts covered Business finance value drivers Profitable growth
Key performance indicators
Balance sheet
Profit and loss statement
Cash flow
Working capital
Profitable growth
Value added services
Economy of scale
Continuous improvements
Operations efficiency

21. Take aways

22. Participants practice their ability to …
Optimize use of resources
Positively contribute to the bottom-line
Analyze financial statements and KPIs
Manage revenues, costs, profit, and cash
Business acumen
Financial literacy
Big picture view
Operational decision-making
… strengthening their capabilities in

23. Back to reality

24. Transferring experiences from the simulation
Link to your business reality – ”How can you make a difference?”
Identify what levers to pull
“What can I do differently – to contribute to my company’s performance”?
Share conclusions and discuss the way forward

25. Who is it for?

26. Who is it for?
Employees at all levels needing to know business finance and strengthen
their business acumen.

27. What clients say

28. What our clients say
“People actually begin to apply their new knowledge on the job, which helps them remember it. Months later retention is still high.” 
“In one of our factories we came up with £1 million worth of potential improvements as a direct result of the
Celemi Apples & Oranges™.”
Manager, Sales & Marketing Learning Programs, 3M
“Pursuing the Value Management program has saved the Group around €1 billion in costs...
we could not have accomplished this without Celemi Apples & Oranges™.”
Manager, GSK (GlaxoSmithKline)
CEO, BASF

29. Some Celemi Apples & Oranges™ clients

30. Some Celemi Apples & Oranges™ clients
› employees
› employees
› employees
› employees
› employees

31. ”What would happen if…”?
CELEMI Profit Simulator™
”What would happen if…”?