Service Industry

Finance for The Non-Financial Manager

Apples And Oranges™ Service is a hands-on experimental program to teach finance for the non-financial person at all levels of the company.

Apples & Oranges™ Service Focus is on:

  • Understanding how improving the utilization of staff and better procedures for forecasting and planning can affect the bottom line
  • Gaining a better appreciation of the issues that arise when expanding to meet customer demands better
  •  Understanding how the configuration (volume, loyalty, image, price, payment terms) of the customer base affects, for example, cash flow, short-term profitability and long-term market value
  • Understanding how their daily decisions impact the company strategically and financially
  • Learning basic business finance language and the logic of business – “how it works”
  • Continuously identifying improvements in the business processes
  • Knowing how their business generates profits today and how it will need to generate profits in the future
  • Understanding the meaning of working capital and how the use of assets and people affects the profitability
  • Understand the meaning and leverage effects of value and business drivers
As you make the transition from individual contributor to functional Manager and business leader, you will need to gain the practical skills, knowledge, and confidence to make the change quickly and effectively. Finance for the non-financial Manager is an essential training event for you.

This program takes you on an experiential journey of learning in a fun and challenging way.

We teach Finance for the non-financial Manager using the world-renowned Apples and Oranges™ from Celemi International.

“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, GlaxoSmithKline

Infographic - People Don't like Learn About Bikes or Finance on Powerpoint

What To Consider When Teaching Finance For The Non-Financial Manager

What Your People Will Learn

Your employees will strengthen their business skills and acumen. People learn to deploy company resources more efficiently. Participants will learn to:

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

How You Can Benefit

You can manage to create:

  • A common vision throughout the organization
  • A shared entry-level understanding of financial and management concepts
  • Understand how your employees’ daily decisions impact the company strategically and financially
  • Understand how your people continuously can identify improvements in their business operations
  • Understand how the business generates profits today and in the future
  • Better communication on key messages during times of organizational change

Who Uses Celemi Apples & Oranges™

People at all levels and all experience levels.

Business Issues Celemi Apples & Oranges™ Helps Solve:

  • 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


Celemi Profit Simulator™ – Pulling the right levers

Can one person’s actions really make a difference in profits? In Celemi seminars, participants discover several opportunities for cost savings and improving cash flow. Using the Celemi Profit Simulator™, facilitators illustrate how small changes can have a significant impact on the bottom line.

Celemi Apples & Oranges is available in four different versions based on different business logics; Manufacturing, Manufacturing-Sales, Retail, and Service.

Apples and Oranges General Product Sheet – English (high resolution, CMYK colors)