The Business Game SEED

is a board-based business game designed to teach the fundamentals of business administration in connection with the business accounting.

SEED = Simulation of Economics for Entrepreneurs and Deciders

It simulates operational processes in connection with managerial accounting.

In this simulation, participants playfully learn about business processes from purchasing to production to sales—
all in relation to accounting and financial reporting.

The game is conducted haptically on a physical game board, allowing teams to “grasp” and understand business contexts (action learning).

SEED is particularly effective as a didactic pre-stage to more complex, computer-based business simulations.

The product is available from Management Wissen GmbH.

Why SEED?

Game Description

The game board illustrates the core operational processes of a manufacturing company: purchasing, production, and sales.

The simulation is structured into four periods (equivalent to four half-years or two fiscal years) with increasing complexity. Scenario-based periods can be supplemented with ad-hoc events.

Participants make team decisions in each period, which determine the success or failure of their simulated business. A set of action guidelines helps facilitate the decision-making process.

Learning Outcomes

Working in teams, participants learn the essentials of managerial accounting through:

  • Inventory, balance sheet, profit and loss statement
  • Financial ratios
  • Cash flow statement
  • Cost accounting and contribution margin analysis

All supported by specially designed accounting forms and simulation results.

“Business skills with speed by simulating SEED!”

The Game Board

The clearly laid-out board allows a team of ideally 6 to 10 participants to work simultaneously. Larger groups can assign multiple team members to each area of responsibility.

The board visualizes the structure of a balance sheet in color-coded sections for assets (fixed and current assets) and capital (equity and liabilities), integrating the classic business functions: procurement, production, and sales.

Through rotation of roles, participants experience different responsibilities, enhancing the learning effect.

Each four-period simulation takes approximately 6 class hours (45 minutes each). It can be paused at any time using an interim inventory and resumed without any issues.

Game Procedure

The team begins by assigning roles using a responsibility chart. Each round, the game leader provides a business scenario.

Teams make decisions per period, record them in decision sheets, and are supported by an action plan and a cash ledger. At the end of each fiscal year, results are summarized using standard business accounting forms.

Target Groups

SEED is suitable for school and university students of all disciplines,
vocational trainees and apprentices, participants in introductory business courses.

Also ideal for master craftsman training at chambers of commerce and trade, corporate trainees, interns
and apprentices, junior managers from technical fields as part of corporate training

Especially useful as a preparatory stage for computer-based business simulations.

“The joy of looking and understanding is nature’s most beautiful gift.”

(Quote by Albert Einstein, 1953)

What makes SEED special

Integration

A clearly structured, business-based board integrating key functions like procurement, production, and sales into a balance sheet visualization.

Clarity

Color-coded balance sheet areas: assets (fixed and current) and capital (equity and liabilities).

Cycle of Value Creation

The visual height of chip towers on the board reflects value creation—from raw materials to finished goods and receivables.

High Quality Equipment

Robust, colorful chips made from premium plastic, easily stackable like roulette chips without additional tools.

Functionality

Each chip represents a fixed value of €1,000, enabling simple and consistent tracking of value flows.

Ease of Use

“Cash,” “Equity,” and “Liabilities” fields support 5-chip towers (worth €5,000), simplifying value recognition.

Decision-Making Variety

Economic scenarios create engaging market dynamics. Team decisions on variables like marketing budget lead to varying outcomes—from high profits to potential insolvency.

High Learning Effect

SEED delivers strong educational value through tangible forms and financial tools:
cash ledger, inventory, balance sheet, P&L, financial ratios, cash flow, and cost accounting.

Game Creator

The haptic business simulation game SEED has been in active use since 2010 at
universities and other institutions and is continually developed.

Prof. Dr. Josef Duttle

Prof. Dr. Josef Duttle
Former Professor of Business Administration at OTH Regensburg until 2019.
Expertise: Entrepreneurship, Business Planning, Accounting & Controlling.
Founder and director of the student simulation competition “Management-Cup Bayern” (www.management-cup.bayern).
Over 30 years of experience as a simulation game user and developer.

References

Clients and Users Include:

  • Bavarian universities and colleges (Management-Cup Bayern)
  • Continental Automotive GmbH Regensburg
  • Conti Temic microelectronic GmbH Ingolstadt
  • Hannover School of Health Management GmbH
  • Hochschule Ansbach
  • Hochschule Fresenius München
  • Hochschule Landshut
  • Hochschule der Medien Stuttgart
  • Hochschule München
  • HTW Berlin
  • HTWK Leipzig
  • IHK-Akademie in Ostbayern GmbH Regensburg
  • IHK München und Oberbayern
  • IHK-Zentrum Leipzig
  • KOMPASS Chemnitz
  • Management Kolleg Ostbayern GmbH
  • OTH Amberg-Weiden
  • OTH Regensburg
  • Schaeffler AG
  • Schuler AG
  • Shenzhen Technology University (China)
  • Technische Hochschule Augsburg
  • Technische Hochschule Ingolstadt
  • Bossers Consulting Krefeld
  • Vitesco Technologies GmbH Regensburg

Participant Feedback

  • Clear and intuitive game board
  • High-quality, handy chips
  • Great introduction to business and accounting
  • Realistic economic scenarios
  • High learning effect
  • Practical application of knowledge
  • Good division of responsibilities
  • Engaging and fun
  • “Wow – the balance sheet actually balances!”
  • Smooth transition to computer-based simulations