Apples & Oranges
Service Version

Key course objectives for service version:

•	Understand the fundamental circulation of capital concept - as applied to a service business or unit.
•	Understand the financial variables which affect cash flow and profitability.
•	Develop the ability to assess the financial status of a service company and/or its service customers
•	Understanding how to increase profitability in a service business, focusing on capacity utilization through a more horizontal organization, increased cross-functional expertise and business selection; improved debt and cash flow management supports these strategies.
•	Target success factors in each participant's areas of operation.

Program Content - (5to 6 hour simulation using Work Mat™ and Study Circle™ learning technology)
First, is an introduction to the model world of finance: How to describe a company's economy in fairly simple mathematical terms:

Simulation Year 1 (Budget): The different cost hunt of a service business

Simulation Year 1 (Outcome): Deciding what to do

Simulation Year 2: Continuous improvement

What if… ? (Side 2 of the Apples & Oranges Work Mat - Side 2 can be customized for actual company or operating unit's results)