Working Capital Simulation
Managing Growth
Simulation Overview
The participants of the Working Capital Simulation play the role of the CEO for Sunflower Nutraceuticals, a distributor and retailer of dietary supplements. Over multiple decision rounds, learners adjust credit terms, collection policies, and inventory parameters to improve working capital efficiency while maintaining customer relationships and operational performance.
The simulation is grounded in core financial management principles, including cash flow analysis, the operating cycle, and trade-offs among liquidity, profitability, and risk. Learners evaluate how changes to receivables, payables, and inventory directly affect cash flow, financial statements, and the flexibility needed to support ongoing growth.
By engaging with realistic data and operational constraints, learners develop a deeper understanding of how effective working capital management underpins financial health, supports strategy execution, and strengthens organizational resilience.
Players
Single Player
Languages
English
Simulation Time
Total Time: 1-2 hours
Intro 5-15 minutes, Gameplay 45 minutes, Debrief 1 hour
Accessibility
No Accessibility Compliance
Price
$165 per person
Simulation Categories
The Story
Your company is booming—but growth is straining its cash. Suppliers want timely payments, customers demand flexibility, and rising inventory threatens to trap precious capital. As pressure mounts, even small policy changes can ripple through operations, sales, and the bottom line.
In this simulation, learners step into the financial engine room of the business—making decisions that determine whether the company accelerates smoothly, stalls under cash shortages, or sacrifices long-term profitability for short-term gains. Every choice reveals how working capital can be a powerful lever for performance.
Working in three rounds spanning ten simulated years, learners choose to invest in growth and cash-flow improvement opportunities such as taking on new customers, capitalizing on supplier discounts, and reducing inventory. Each opportunity has a different financial profile and the participants must analyze the short- and long-term impacts on Sunflower Nutraceuticals’ working capital.
Core Competencies
Financial Decision Making
Accounting and Budgeting
Entrepreneurship
Measurement and Analysis
Data-Driven Insights
Operational Efficiency
Analysis and Business Acumen
Strategic Decision Making
Growth Mindset
Cost Benefit Analysis
Learning Objectives
Resources to Power Your Simulation
Each simulation comes with a Facilitation Guide along with 1:1 facilitator training and free trials.
Available with this simulation
Facilitation Guide
Debrief Slides
Facilitator Video
Student Video
Free Trial & Demo
Check Out Similar Forio Sims
Entrepreneurship
The Balanced Scorecard
In this multi-player asynchronous simulation from Harvard, learners can experience the pros and cons of using a balanced scorecard to implement strategic ideas and monitor the company’s performance.
Check It Out
Finance and Accounting
M&A in Wine Country
In this multiplayer synchronous simulation, learners play a role on the management team at one of three wine producers. Each player evaluates the other companies, and can attempt to merge or become a potential acquisition target.
Check It Out
Finance and Accounting
Data Detective
Analyze real-world financial data to uncover which companies lie behind disguised balance sheets and income statements. Strengthen your financial acumen and storytelling skills by connecting business models to performance metrics.
Check It Out
Entrepreneurship
Honey Heritage Simulation
Learners manage a honey business across multiple generations. They must balance business growth and profitability with family relationships and ownership goals to achieve long-term survival.
Check It Out
Strategy
Coffee Shop Inc.
Learners manage the strategy and operations of a coffee shop, progressing from a single store to a global chain, making decisions on strategy, operations, marketing, and HR.
Check It Out
Entrepreneurship
CleanStart
Lead a clean energy startup through the challenges of growth, financing, customer adoption, and market uncertainty. Make strategic decisions across pricing, hiring, product development, and funding to improve your venture’s odds of success in a complex energy landscape.
Check It Out