Developing Business Acumen

Celemi logo

Developing business acumen beyond staff in the traditional areas of finance and sales creates a powerful competitive advantage. Employees with insight into how your business operates, makes money and sustains profitable growth, enable enterprise-wide collaboration, support and partnering.

Forrest is licensed with the global learning firm, Celemi, to provide our clients with a powerful business simulation to develop competency in Business Acumen.

In Celemi Apples & Oranges™, your people will lead “A&O Inc.” – an established, fictitious company facing tough, real-world challenges. Through a series of simulated exercises about the foundations of business, they’ll learn firsthand how to monitor cash flow, better utilize resources and improve productivity. Balance sheets and income statements teach them to measure results and to understand how their daily decisions impact the company financially. Everyone’s a winner in Celemi Apples & Oranges™—a playful approach to serious business results.

Celemi group in action


  • While exploring the factors that impact a company’s financial statements – teams will develop a solid business sense that can help guide future decisions in their everyday work
  • By building a shared baseline understanding of financial concepts, teams will develop a common perspective throughout your organization that will enable non-finance staff to communicate key messages


Participants will:

Celemi Apples and Oranges top view
  • Learn basic business finance language and the logic of business – “how it works”
  • Understand how their business generates profits today and how it will grow profitability in the future
  • Understand the meaning of working capital and how the use of assets affects profitability
  • See how small changes in operations – such as enhancing information flow, improving purchase efficiency and engaging people – can significantly change the outcome and improve bottom-line results

Delivery Format

  • Facilitated, board-based business simulation with workbooks
  • One day, corresponding to 3 years of operation
  • Number of participants: From four to several thousand
  • Participants are grouped in teams of 4–8, with one facilitator for every 25 people

Ideal Participants

  • All employees at all levels
  • Business Partners from any function that supports the line
  • Employees outside of the traditionally financially-aware functions like Finance and Sales would benefit the most

Forrest’s Celemi Apples & Oranges™ Facilitators

Contact Us

For more information about how other Forrest products can help you, please contact:

Copyright © Forrest & Company Limited.