Make Your People Think Like Business-Owners


Every employee can make a difference on profits and on cash flow. If your people start acting and thinking like business owners, they will base their future decisions on sound business thinking. Knowing how to monitor cash flow, how to improve use of resources, and measure results in the balance sheet and income statement can make your employees develop a sound business sense that will help your company deal with challenges.

The Challenge of Celemi Apples & Oranges™

Celemi Apples & Oranges™ brings financial statements to life. Partipicants get to run a fictitious company, facing some tough challenges. The company, A&O Inc, is losing market share, face demands from suppliers and have an increasing number of customers. A&O Inc. is in desperate need of a new – and disciplined- financial strategy. Participants gets to play the members of an incoming management team.

Apples & Oranges™ represents a simple, yet profound model of a company.

What Your People Will Learn

Your employees will strengthen their business acumen. They will learn how to deploy company resources more efficiently, become familiar with financial lingo and will better understand balance- sheet and profit and loss statements.

Hence, participants will learn to:

  • Read and interpret financial statements
  • Identify critical elements that affect profitability
  • Analyze key performance indicators
  • They will also explore the cause-and-effect relationships governing a company’s financial statements.

How You Can Benefit

You can use Apples & Oranges as a tool for change and for learning. Using the simulation, you can manage to create:

  • A common vision throughout the organization
  • A shared baseline understanding of financial- and management concepts
  • An understanding of how your employees’ daily decisions impact the company strategically and financially.
  • An understanding of how your people continuously can identify improvements in their own business operations.
  • An understanding of how the business generates profits today, and how it needs to generate profits in the future.
  • A better communication on key messages during times of organizational change

Who Celemi Apples & Oranges™ is for

People at all levels and all experience levels benefit from participating in Celemi Apples & Oranges™. Celemi Apples & Oranges is for companies that need their employees to understand where costs are incurred and where is revenue created. Celemi Apples & Oranges™ can be used to understand all sorts of business and industries. It can be customized to suit your specific needs.

Business Issues it Helps Solving

  • Business Finance Value Drivers
    • Key performance indicators
    • Balance sheet
    • Profit and loss statement
    • Cash flow
    • Working capital
  • Economy of Scale
  • Value-Added Services
  • Operations Efficiency
  • Continuous Improvements