I'm working with a nationwide HVAC distributor to design a business literacy course. I would be most appreciative of any resources related to this topic. I'm also looking for games and simulations that might teach these skills to retail managers who need to use metrics to manage/improve the performance of a store.

I found one article in the ASTD on-line library on this topic.

You might want to investigate the MIT site. They have made all their curriculum materials available for free, so you can get syllabi, reading list, etc. It is not always in the most usable form, but you are getting the advantage of some very great minds. I check it out from time to time for my design projects.

Here is a link to get you started.
MIT

Check out Jane Hart's elearning pick of the day (http://janeknight.typepad.com/), which is a brilliant collection of resources.

Recently, she posted 100 free websites to learn about business (http://c4lpt.co.uk/Showcase/100business.html). Hope that helps!