CELEMI Decision Base™ is a strategic business simulation where participants run a working capital intensive manufacturing company. They make decisions on markets, capacity, product development, operations, and financing to understand how choices influence cash flow, profitability, competitiveness, and long term business value.

CELEMI Decision Base™ was first launched in the 1970s and has been continuously modernized. It is widely recognized as one of the first simulations to link strategy, financial performance, and cross functional decision making in a realistic and competitive environment. It has been used by leading companies and business schools for decades.

CELEMI Decision Base™ is used by organizations in capital intensive industries such as manufacturing, industrial technology, energy, automotive, and life sciences. It is also used by companies that serve capital intensive businesses, including banks, financial institutions, insurers, and professional service firms, to strengthen understanding of client value drivers and business models. Typical participants are managers, leaders, high potentials, commercial teams, finance professionals, and cross functional groups who need a stronger big picture view of how strategic and operational decisions drive financial results and long term value.

The simulation can be delivered in a highly intensive one day format, but most organizations choose 1.5 to 2 days. This gives time for several simulated years, financial reviews, micro lectures, and structured debriefs that connect insights to real business challenges.

Participants develop a big picture understanding of how a business works and how strategy links to financial and operational results. They strengthen business literacy and financial acumen, practice strategic planning and execution, improve decision making under uncertainty, and learn to collaborate across functions. They also gain insights into growth strategy, market positioning, risk and opportunity, and how to drive profitability, efficiency, and cash flow with limited resources.

Teams operate in the same market and compete through strategic positioning. They choose which products and markets to focus on, how to invest in production capacity, how to develop the portfolio, and how to balance risk and return. As the simulation unfolds over several years, teams diverge based on their strategy and execution, strengthening or weakening their market position and financial performance. The dynamic interaction between teams creates a realistic competitive environment where timing, analysis, and teamwork matter.

CELEMI Decision Base™ is the big brother of CELEMI Apples & Oranges™. It offers a deeper exploration of strategy, long range planning, capital allocation, and competitive market dynamics, while Apples & Oranges™ focuses on core business acumen and financial understanding. Compared to CELEMI Tango™ and CELEMI Enterprise™, Decision Base™ includes the most comprehensive financial and operational model, with full profit and loss, balance sheet, and cash flow statements. CELEMI Tango™ focuses on knowledge based organizations and competition for both customers and talent. CELEMI Enterprise™ emphasizes market positioning and competitive dynamics with lighter financial detail.

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