GARY L. BOYD, CPA, CIA

**** ****** ***** ****, *********, TN 37027

615-***-****

kiqyci@r.postjobfree.com

SUMMARY

• Senior level financial / accounting / division & corporate controller with 25+ years of progressive career growth and experience applied in complex manufacturing / distribution sectors.

• Proven skills in the development and cost analysis of multi-million dollar budgets and establishing action plans to obtain desired goals while managing accounting, purchasing, IT and inventory departments.

• A key and contributing member of the senior leadership team with proven leadership, communications and interpersonal skills working with all levels in an organization – including senior corporate executives, customers, vendors, peers, administrators, production managers, supervisors, and associates.

PROFESSIONAL EXPERIENCE

AKEBONO BRAKE CORP., Clarksville, TN 07/ 2010 to 5/ 2012 (restructuring following acquisition)

A $485MM Sales / 500+ employee division and Tier 1 manufacturer of motor vehicle brake systems & parts, including corner modules, hubs, drums and rotors, to leading North American and International automotive makers and their dealers/service centers. The plant was previously owned by Robert Bosch Corp - recently acquired by Akebono (HQ Farmington Hills, MI) resulting in significant restructuring.

Plant Controller

• Key member of the senior management team providing leadership and support of the business strategies and goals – developing/analyzing recommendations, driving daily cost rate reductions, ad hoc analyses, planning, forecasting, and providing support to plant manager and team members .

• Led a team of 20 including an accounting staff of 10 plus MRO/Crib inventory while managing financial operations and reporting. Full P&L and Balance Sheet responsibility.

• Annual budgeting, monthly forecasting and reporting which included variance analysis and KPI’s in a standard cost environment. Functions managed at the plant included billing, A/P, purchasing (storeroom/local services), CIP/Fixed Assets, Payroll, G/L, new product cost development, financial analysis and reporting.

• Monthly presentations to corporate and plant team of financial results, KPI’s, cost savings status, and action plans. Daily review/presentation with plant team on key indicators.

• Successfully managed a wide range of special projects including JSOX implementation, ERP upgrade, implementing production reporting, inventory location scanning, and warehouse efficiency improvements.

TS3 TECHNOLOGY, Brentwood, TN 02/2009 to 05/2010

An $80MM, privately-held, contract manufacturer of circuit boards, wiring harnesses, industrial box build primarily for the utility industry - Plants in Brentwood, TN., Houston, TX and Phoenix, AZ

Corporate Controller

• Strategic member of the corporate leadership team, accounting team leader and multi-plant operations guide - directing a team of 7 accounting staff, (2 professionals). Supported operations staff to effectively use the ERP system in the BOM, Routings, and Inventory management functions including labor/burden rates, cost rolls, etc.

• Prepared and presented monthly financial statements which included cash flow statements, debt covenant schedules, profitability and gross margin analysis by customer reports, backlog, pipeline and key financial ratios.

DUPONT, INC., Old Hickory, TN 2005 to 2008 (project completed)

A specialty non-wovens division of the global chemical company.

Manufacturing Plant - Cost Consultant

• Spearheaded / Developed product profitability analysis - collaborated with multi plant departments to cost 2500 products. Developed standard costs and monthly reports analyzing product profitability by line, type, region, and customer.

• Developed pro-forma tool to measure the profitability and cost of products by modifying costs or manufacturing characteristics on existing products, costing new products and entering new sales prices and/or currency rates to measure profitability in multiple units of measure (lbs, kilos, yards, meters) and multiple currencies. Tool used by sales, R&D, Product Managers, and Manufacturing managers to understand incremental profitability.

Gary Boyd, CPA, CIA 615-***-**** kiqyci@r.postjobfree.com Page 2 of 2

HAGGAR CLOTHING CO., Dallas, TX 1999 to 2005 (returned to TN)

The Dallas based manufacturer of brand recognized men’s and women’s clothing.

Manager Financial Analysis and Site Manufacturing Reporting

• Led financial planning and analysis for Women’s Wear division - budgeting, sales analysis, product performance and profitability, and month-end financial/operational analysis and reporting.

• Created and implemented process improvements to the quoting system to efficiently evaluate competing manufacturers for sourcing fabrics and findings, and assembly subcontractors.

• Created a gross margin report by product line; analyzed and reported manufacturing variances / inventories and reserve amounts for excess / obsolete inventory, quantity, valuation and lower of cost or market.

• Improved inventory tracking to report locations of Raw Materials, Work in Process, and Finished Goods.

• Led weekly meetings to review and resolve inventory issues and to identify potential end of season inventory.

ROBERT HALF INTERNATIONAL, Professional Services Firm, Nashville, TN 1997 to 1999

Financial Consultant (Nortel, American Red Cross, Easter Seals)

• Reduced the month end close from 15 days to 6 through implementation of closing calendar and realignment of responsibilities.

• Developed a cash forecasting model in order to assist the client with cash management decisions.

• Temp member on BAAN implementation until employee could be released (6 months).

PIRELLI TIRE COMPANY, Multi-Site, 1988 to 1997 (Nashville division closure following lengthy union / labor strife)

The USA division of the Italian based tire manufacturer – serving passenger, and light truck vehicle markets.

Plant Controller – Nashville, TN with previous Controller positions in Fresno, CA and Des Moines, IA

• Financial leader, analyst and member of the management team - measuring / presenting / recommending strategic actions on inventory, costs, budgets, forecasts, estimates and updates.

• Developed pro-forma costs for new products.

• Developed and implemented key performance indicators (KPI) and metrics for each functional area including finance, quality, maintenance, engineering, human resources, manufacturing, and distribution.

• Led, trained and directed a team of 16 with 3 direct reports. Cross-trained Financial/IS staff for flexibility.

• Designed / implemented on-line labor/machine effectiveness program giving supervisors hourly efficiency updates. Led weekly labor cost reviews.

• Reduced store room inventory by 15% - partnered with vendors and eliminated duplication and disposed of obsolete parts.

• Accurately maintained general ledgers for twenty-one cost centers across four product lines

• Reduced DSOs in inventory (RM, WIP, and FG) from 58 days to 48.2 days / $28.6mm to $21.2mm by coordinating with Sales to sell off slow-moving/obsolete inventory, and reducing raw materials quantities maintained on hand.

Internal Auditor - New Haven, CT

• Planned and executed financial and operational audits for four plants and financial audits at Corporate.

Early career experience was gained through domestic and international Internal Audit (financial and operational) in the Steel, Tire, and Chemical manufacturing industries, and public accounting.

EDUCATION / CERTIFICATION / TRAINING

• Bachelor of Science, Accounting, David Lipscomb University, Nashville, TN

• Certified Public Accountant – Virginia license No. 9285 - Member of the Virginia Society of CPA’s - VSCPA

• Certified Internal Auditor

• Systems: MS OFFICE (Word, Excel, PowerPoint, Outlook, Explorer), SAP, Infor XA 7.8 ERP, BPCS, PeopleSoft, Computer Associates, McCormack & Dodge, Lotus Notes

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