Profile

Cost accounting, financial analysis, and operational accounting experience in the manufacturing, financial services, and medical device industries. Experience partnering with executives and line managers to identify opportunities for improved efficiencies and reduced costs. Major Areas of Expertise

Product costing, budgeting and forecasting, inventory management, and financial modeling Summary of Key Responsibilities and Major Projects

Prepared gross margin reporting and analysis; identified and explained variances and irregularities (including PPV, configuration, cycle, and scrap) with all levels of management. Reconciled sales, COGS, inventory accounts, and other balance sheet accounts. Developed and managed allocation methodologies. Implemented process improvements to support company policies and goals. Developed and managed plant financial metrics. Prepared product cost proposals for the estimating group. Performed the monthly accounting close and financial reporting for a divisional plant located in Mexico. Managed accounts receivable.

Prepared monthly management operations package for the business unit. Managed and performed monthly plant closing activities. Prepared monthly forecasts, developed trend analysis, and monitored capital spending.

Responsible for inventory reserve analysis and standard cost maintenance. Reviewed engineering change proposals and reported cost impact to management. Prepared currency exchange rate reporting.

Prepared the annual variable budget; conducted monthly variance analysis for presentation to management; developed monthly financial and manpower forecasts; devised a billing rate structure, and formulated project fee procedures for various divisions.

Other accomplishments and key projects include:

Supported divisional operations with an annual operating budget of over $40MM.

Maintained standard costs on over 150 finished goods.

Rationalized temporary labor accrual resulting in significant P&L favorable impact.

Monitored spending on a $535MM transmission project.

Assisted with various ERP system implementations and conversions.

Developed data processing and telecommunications standard costs, procedures, and methodologies for cost allocation resulting in improved budget accuracy. Professional Summary

2001-2014 Senior Aerospace-Ketema

Cost Accounting Manager/ Sr. Cost Accountant

1999-2001 Alaris Medical Systems

Sr. Cost Analyst

1997-1999 Sony Electronics Corporation

Financial Analyst

1994-1997 Anacomp, Inc.

Sr. Cost Analyst

1987-1994 Homefed Bank

Sr. Accountant

1980-1987 General Motors Corporation

GM Facilities Architecture, Construction, and Engineering Divisions Sr. Accountant

Areas of Practice

Cost Accounting

Inventory Management

Product Costing

Financial Reporting

Data Mining

GL Accounting and Reconciliation

Budgeting & Forecasting

Industry Lines

Aerospace

Manufacturing

Financial Services

Automotive

Life Sciences

Computer Applications

MS Office (Excel, Word, PowerPoint)

Visibility

Oracle

SAP

Education and Certifications

University of Detroit

Bachelor of Science in Accounting

Graduated Cum Laude

Six Sigma

MICHAEL L. GORSKI

1895 Cabernet Drive, Chula Vista CA 91913

Cell 858-***-**** actgpn@r.postjobfree.com

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