Apples & Oranges
Retail/Distribution Version

Key Course Objectives for Retail/Distribution Version:

•	Understand the fundamental circulation of capital concept - as applied to a retail/distribution business.
•	Understand the financial variables which affect cash flow and profitability.
•	Develop the ability to assess the financial status of a retail/distribution company.
•	Understanding how to increase sales volume and profitability in a retail/distribution business, focusing on efficient merchandise flow, low costs, high service level and good products; these strategies are supported by improved debt and cash flow management.
•	Target success factors in each participant's areas of operation.

Program Content - (6 to 7 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 and changes: What does an empty shelf cost?

Simulation Year 2 and changes: Power to the customer and maintaining a sharp profile

Simulation Year 3: Pulling inventory through the system instead of pushing

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