This Module deals with the changes that the circular approach introduces in the linear way of understanding businesses' financial perspective. New concepts contributed by the Circular Economic theory will be analysed and the new way of using previous financial concepts and models under the new paradigm of the circular economy.

The learning objectives for the participant in this unit are:
- Be able to understand and leverage costs in the circular model
- Be able to manage and support the financial consequences of the specific Customer Circular LifetimeValue, from acquisition to fidelization (brand loyalty), through customer development.
- Be able to manage the financial consequences introduced in the Product Life Cycle by the circular approach.
- Understand, plan, and manage the new financial balance, needed to support the circular organization