What is Income|Outcome?
Income|Outcome business simulations develop real-world business acumen, translating directly into better real-world business results. A board game where learners become high-powered executives, teams become corporate giants and the classroom becomes a cut-throat industry.
Target group Numar maxim de participanti Perioada de desfasurare

  • line managers,
  • middle managers,
  • future managers,
  • entrepreneurs
  • 25 participants
  • 2 days


Making financial results easy to understand

We present the same information as the financial statements, but we do it graphically – using color, placement and volume to create meaning. The relationships are made easy to understand and to assess at a glance – for example, the Debt-to-Equity ratio is the relationship of red stacks to black stacks in the bottom area of the Balance Sheet. A wealth of new understanding is created by having the Income Statement beside the Balance Sheet, using the same scale.
There is an astonishing phenomenon that occurs in business.

It happens when different departments get together to talk about finance. It is this:
People sometimes use different words to refer to the same thing…
Operating Income (or Operating Profit) is a line on the Income Statement (or P&L) that tells you the profit you have made after paying the Cost of Sales (or direct costs) and the operating expenses, but not finance charges or taxes.

It is commonly called EBIT (earnings before interest and tax in the US). It is a very important number, so much so that it is called the Primary Result in Denmark (or Result Number 3 in Germany).
Five labels for the same thing… and there are more.
Or they use the same words to refer to different things.

Ask the sales team how much profit they made this month–they might say $300 million.
But when you ask the finance team, they say the company lost $100 million. How in the world does that happen?
It’s because each team is using the word “profit” differently—the sales team is thinking of Gross Profit (Sales – Cost of Sales) and the finance team is thinking about Net Profit, or the bottom line–and that happens because they see different things as important.

It’s like the satellite that burned up in the Mars atmosphere in 1999: one software measured with pounds while the other used the metric system. It’s just people thinking about things in different ways. And without a common language, it’s hard to reach a goal.

In business, that common language is the language of ‘finance’. It’s a uniting concept that everyone in the company needs to understand for healthy business.
Basic financial understanding will allow you to ask the really important questions. Here are 3 of them.

Who is Income|Outcome for?
Everyone needs to understand how their decisions on the job impact others in the organization–and the bottom line. Our simulations give employees and managers relevant, real-world dynamics, and let them experience this impact.

Business Acumen for Any Industry
The Income|Outcome simulations are designed to show the big picture of the business, giving people an understanding of how money flows through a business. Special versions are available to focus on areas such as sales, R&D supply chain, etc. 

Income|Outcome business acumen solutions range from short workshops for rapid learning; through longer and more thought-provoking programs for managers, to strategically complex workshops for senior executives. Since all workshops use the same game board, language, and dynamics, they create a commonality of experience and understanding between audiences. Participants get programs tailored to their level of decision-making in the real world. Your organization gets superior results. Our standard business models include manufacturing, services, health care and many other industries; alternatively, we can develop a custom model that reflects the dynamics of your industry.


More about this simulation:


About Andromeda Training Inc., the company that created this simulation:


International companies that have used the Business Income / Outcome® Simulation


Accreditation is provided by Yissum Applied Management:




Our goal is to replicate a business environment as faithfully as possible in a simulation so that participants develop key business leadership skills.

The aim of the workshop is that, after finishing the workshop, the participants will be able to take, with greater certainty, decisions that do not endanger the future of the company's medium / long term.


  • focus on experiential learning;
  • rules and specific language are explained in detail and at length - those financial statements that sometimes might have produced you some fears - are now experienced and understood step by step;

Income/Outcome course content supports development of key competencies, including:

  • Accountability: There is no “chance” element in Income/Outcome simulations. All events are the direct result of decisions made and actions taken. Provides tools for reporting progress and results.
  • Ability to form strong relationships: Clarifies the function of each department within the organization. Gives an appreciation for the needs of other employees in the company and the challenges they face.
  • Business expertise: Provides working knowledge of business terms and definitions. Includes standard financial reports and common business metrics. Gives practical experience using financial planning and analysis tools.
  • Customer focus: The competitive market reinforces the underlying importance of meeting customer needs. Includes quality, customer service, reputation, niche markets, as well as price and terms.
  • Business decision making: Emphasizes the importance of cash flow, clarifies the need to manage separately for profit and cash. Provides the tools to track revenues and expenses, and for forecasting, planning, and execution of business strategy. Requires constant decision-making and action regarding the allocation of resources. Looks at how metrics impact behavior, and how new metrics can change results.
  • Flexibility: Requires constant monitoring of competitors, and frequent adaptation of business plan in response to changing market conditions. Addresses problems from several points of view, reflecting diverse departmental views and the numerous financial aspects of running a business.
  • Open communication: Clarifies the need for a common language and a shared understanding of business. Develops a standard business vocabulary with company specific elements. Provides a forum for the exchange of ideas in a cross-over context with interdepartmental concerns and priorities.
  • Taking initiative: Demonstrates the need for constant improvement. Provides a risk-free environment in which to try out new ideas and approaches.
  • Organizational skills: Creates a matrix for organizing business concepts, encourages the use of this matrix in prioritizing financial information. Provides a visual model for remembering all the factors that need to be considered in developing a plan or making a decision.
  • Project planning skills: Provides a “big picture” understanding of the business. Provides working knowledge of planning tools such as forecasts and budgets (level-specific).
  • Working with other team members: Demonstrates the need to work together to meet time deadlines and financial targets. Practice in shared decision-making in a risk-free environment. Provides a forum for the exchange of ideas. Team size is designed to maximize participation by team members.
  • Focus on shareholder value: Presents the view of the shareholder. Experience investor risk and reward.

During this activity, the participants become entrepreneurs or executive managers.
The teams in which they are active become companies operating in the same market.
The classroom itself becomes, meanwhile, an entire competitive market.
Our business simulation creates an ideal context for learning, in which lessons learned have immediate applications, being directly transferable to the reality of simulation, and then into daily reality.

The program uses a wide range of experiential learning tools: auditory, visual, kinesthetic.

Participants will improve their managerial skills as they "play" with the various decisions and contexts in which the simulation will put them, plan, and gradually work in more and more complex activities where all kinds of challenging situations arise. Just like in real life.

Transforming tabular reports into easily understandable, usable and memorable visuals is an experience that has a great impact on participants.
The balance sheet is presented in a well structured form, which precisely shapes its role in financial management: the presentation of all the resources a firm has and its financial sources.

The profit and loss account highlights all the important elements for analysis and decision making: gross margin, operating profit, pre-tax profit, net profit. What is EBITDA? What is EBIT? What meanings do they have and what does all these indicators "communicate"?

How money circulates in the organization:
  • why we make a profit and still not have the necessary funds current activities?
  • why we can't invest, although the market and the competition force us to do it?

How can we analyze the way in which the organization is capable of creating more value?
Where do the indicators related to the Profit and Loss account appear from?
What is the correlation between the performance of today's activity and how our organization will grow in the future?

OPTIMUM classroom setup