CELEMI Apples & Oranges™: Finance for Non-Finance Managers
A Tabletop Business Simulation® for Financial and Operational Success

Aegis360® specializes in delivering this hands-on learning experience across multiple industries, ensuring that finance concepts are accessible, engaging, and directly applicable to your business environment.
What Is celemi Apples & Oranges™?
By stepping into the shoes of business owners, teams gain a deeper understanding of how financial decisions impact overall business performance, ensuring smarter and more strategic decision-making.
Why celemi Apples & Oranges™ Works?
This immersive simulation enables teams to:
- Develop Financial Acumen: Understand key financial concepts such as profit and loss, cash flow, balance sheets, and working capital.
- Make Smarter Business Decisions: Learn how everyday choices affect profitability, efficiency, and long-term success.
- Improve Cost Management: Identify inefficiencies, control expenses, and allocate resources effectively.
- Enhance Cross-Functional Collaboration: Break down departmental silos and create alignment between finance, operations, and leadership teams.
- Adapt to Market Challenges: Navigate changing business conditions, make data-driven decisions, and optimize financial performance.
Key Benefits
celemi Apples & Oranges™ provides a transformative learning experience through:
- Real-World Financial Scenarios: Participants experience the challenges of managing a business within a competitive market.
- Hands-On Learning: Teams actively engage in budgeting, forecasting, and decision-making exercises.
- Immediate Application: Participants gain insights they can apply directly to their roles and daily responsibilities.
- A Risk-Free Learning Environment: Experiment with strategies, learn from mistakes, and refine financial decision-making skills.

Who Benefits?
celemi Apples & Oranges™ is designed for organizations across industries, with tailored applications for different sectors:
Service Industry Teams
In service-based businesses, financial success depends on balancing client satisfaction, staffing, and cost efficiency. This simulation helps managers and employees understand how pricing, resource allocation, and service quality impact financial health.
- Learn how labor costs, pricing, and client satisfaction affect profitability.
- Identify ways to enhance efficiency without sacrificing customer experience.
- Make data-driven decisions to improve operational performance.
Healthcare Organizations
Healthcare professionals face the challenge of delivering high-quality patient care while maintaining financial sustainability. This simulation helps hospital administrators, department heads, and healthcare managers make fiscally responsible decisions that align with both operational efficiency and patient outcomes.
- Understand the financial impact of staffing, equipment investments, and patient care decisions.
- Learn to optimize resources without compromising quality of care.
- Develop strategies for improving cost control and efficiency in a healthcare setting.
Manufacturing Leaders
In manufacturing, financial literacy is critical for cost control, supply chain efficiency, and profitability. This simulation helps leaders understand the relationship between production costs, inventory management, and financial performance.
- Learn to manage production costs while maintaining quality and efficiency.
- Optimize inventory levels to reduce waste and improve cash flow.
- Align manufacturing decisions with financial and business objectives.
Retail & Sales Teams
Retail businesses must balance inventory management, pricing strategies, and customer demand to maximize revenue. This simulation helps retail managers and sales teams understand how these factors influence financial success.
- Develop strategies to optimize inventory turnover and reduce excess stock.
- Learn how pricing, promotions, and customer loyalty impact profitability.
- Improve sales forecasting and resource allocation for better financial performance.
What to Expect
celemi Apples & Oranges™ session facilitated by Aegis360®, participants engage in an interactive, competitive learning experience where they:
- Manage Budgets & Resources: Make critical financial decisions on investments, pricing, and operational efficiencies.
- Balance Trade-Offs: Weigh short-term financial needs against long-term business growth.
- Compete & Collaborate: Work together to outperform rival teams in a dynamic, hands-on setting.
- Reflect & Apply Insights: Facilitator-led debriefs connect key financial lessons to real-world business applications.
Why Choose Aegis360®?
Our approach helps teams:
- Develop a stronger financial mindset
- Improve resource allocation and budgeting
- Align daily decisions with long-term profitability
Ready to Build Financial Confidence Across Your Organization?
Contact Aegis360® today to learn how celemi Apples & Oranges™ can transform the way your team understands and applies financial principles.