GARY M. NOW, CPA

*** ****** ***** [pic] Hortonville, WI 54944 [pic]

920-***-**** [pic] abg5ak@r.postjobfree.com

Financial and Accounting Management

Expertise Highlights

Innovative business leader with 21 years of achievement focused on

strategic financial reporting and cost analytics in a variety of businesses

settings ranging from financial to governmental to food and paper

manufacturing industries. Strategic thinker with excellent leadership,

analytical, communication, and team development skills.

Proven leader of production manufacturing cost control, cost analytics,

budget design, cost manufacturing system design and implementation,

standards process facilitation and lean manufacturing expertise. Managed

budgets in excess of $350 million dollars. Redesigned and implemented

three cost manufacturing computer systems using the J.D. Edwards, Oracle

and MaCola system platforms resulting in the reduction of accounting staff

by 30% and increased cost analysis by over 50%. Designed Production

Summary Reports to break down production runs by component that reduced

production waste by 5% to 10% annually. Designed UpTime/DownTime Reports

with analysis results that increased production output by 10% and reduced

labor costs on a production line by 20%. Facilitated the Standards Review

process for executive and operations management that consistently resulted

in more accurate product costs and increased production levels by 5%.

Managed a staff of four Plant Controllers and over 24 indirect reports.

Responsible for strategic and operational goal setting at the department,

team and individual levels.

Professional Highlights

GLK FOODS, INC. 2009 to

May 2011

GLK Foods is the world's largest producer of sauerkraut with manufacturing

facilities in Wisconsin and New York. GLK Foods produces 85% of the

sauerkraut sold in North America.

COST ACCOUNTING MANAGER

As Cost Accounting Manager, I was responsible for the creation and

establishment of all production manufacturing cost control reports that

monitor the production trend analysis and have reduced raw material waste

by 5% and increased machine production. Redesigned the manufacturing cost

accounting system to identify actual costs of production. Responsible for

Production Reporting to the CEO and the Board of Directors. I was

responsible for managing the manufacturing accounting system, corporate

budgeting, operational standard costs and the financial farm operations.

. Directed the financial farm operations in Florida, New York, Texas and

Wisconsin.

. Managed all internal SQF audits.

. Directed the implementation of the Warehouse Management System (WMS).

. Produced cost savings using 'Lean Manufacturing' techniques for all

plant and farm operations.

. Developed the product costs for new and existing food products.

. Developed reporting tools for Senior Management and the Board of

Directors

. Coordinated the annual standards review and budget process for all

business operations.

. Provided cost consultation and variance analysis for Senior

Management.

. Redesigned the GLK Foods manufacturing cost accounting system.

. Coordinated the planned annual audit for manufacturing facilities.

. Developed and managed physical inventory count procedures throughout

the Company.

. Administered and directed finished goods and raw material inventory

counts.

GARY M. NOW, CPA

440 Mystic Drive [pic] Hortonville, WI 54944 [pic]

920-***-**** [pic] abg5ak@r.postjobfree.com

NEENAH PAPER, INC. / FOX RIVER PAPER, INC. Appleton, Wisconsin

2003 to 2009

Fox River Paper Company was one of the largest producers of premium paper

products in the United States. Headquartered in Appleton, Wisconsin since

1883, the company grew into a market leader through its strategic

acquisition of key competitors and marquee brands. Neenah Paper purchased

Fox River Paper in 2007.

COST ACCOUNTING DIRECTOR/MANAGER

As Manager of Cost Accounting, I was responsible for setting strategic cost

accounting direction and leading four Plant Controllers over 24 indirect

reports at various locations in North America. Created all production

manufacturing cost control reports that provided the basis for an increase

in production output by 15%. Redesigned the manufacturing cost accounting

system which resulted in 50% accuracy in cost analytics. Responsible for

Production Reporting to the CEO and the Board of Directors.

. Managed a direct staff of four Plant Controllers, an Inventory

Coordinator, and an indirect staff of 24.

. Coordinated the design, conversion and implementation of a J.D.

Edwards Integrated Manufacturing System.

. Redesigned the cost and financial accounting systems.

. Developed the product costs for new and existing paper products.

. Determined costs savings using 'Lean Manufacturing' techniques for all

four plant operations.

. Developed manufacturing reporting tools for Senior Management.

. Coordinated the annual standards review and budget process for all

mill operations.

. Coordinated break-even analysis and return-on-investment calculations

for capital expenditures.

. Provided cost consultation and variance analysis interpretation for

Senior Management.

. Responsible for monthly and year-end financial closing processes at

all mill locations.

. Provided coaching to the Plant Controllers in the area of performance

management and career development.

. Facilitated interviewing and selection processes for exempt and non-

exempt cost accounting positions.

. Coordinated and planned the annual audit for four manufacturing

facilities

. Developed and managed year-end physical inventory count procedures for

five plant locations.

. Support Plant Managers with cost analysis and various reporting tools.

. Directed finished goods and raw material inventory counts.

. Operated department within planned budget and maintained costs within

established guidelines.

. Developed annual goals, objectives and measurement matrix for the cost

accounting function.

. Managed all financial accounting and reporting at the plant level

including accounts payable, accounts receivable and inventory.

McCAIN FOODS INC./ANCHOR FOODS, INC. Appleton, Wisconsin 1995 to 2003

McCain Snack Foods is a six billion dollar company and a world leader in

the appetizer industry.

As Manager of Cost Accounting, I was responsible for setting strategic cost

accounting direction and leading eight accounting professionals at various

locations in North America. Redesigned and implemented the cost

manufacturing computer systems resulting in the reduction of accounting

staff by 30% and reduced labor costs by over 20%. Managed all financial

accounting and reporting at the plant level including accounts payable,

accounts receivable, inventory and payroll.

PLANT CONTROLLER 2002 to 2003

COST ACCOUNTING MANAGER 1997 to

2002

SENIOR ACCOUNTANT 1996 to

1997

COST ACCOUNTANT 1995 to

1996

WINNE-FOND LAKE LIMITED, Oshkosh, Wisconsin 1992 to 1995

Winne-Fond Lakes was a private industry council funded by government

grants.

ACCOUNTANT

GARY M. NOW, CPA

440 Mystic Drive [pic] Hortonville, WI 54944 [pic]

920-***-**** [pic] abg5ak@r.postjobfree.com

Education and Certification Highlights

Certified Public Accountant State of Wisconsin

Licensure 1993

University of Wisconsin-Green Bay BS, Managerial

Accounting 1990

University of Wisconsin-Fox Valley Associate,

Accounting 1988

Professional Accomplishments

Member of the Institute of Management Accountants (IMA)

Member of the American Institute of Certified Public Accountants (AICPA)

Member of the Wisconsin Institute of Certified Public Accountants (WICPA)

Junior Achievement Volunteer Instructor, 2005 to Present

Boy Scout Leader, Troop 1, Boy Scouts of America, 2000 to Present

Junior Leadership Instructor, Troop 1, Boy Scouts of America, 2002, 2005

Order of the Arrow Recipient, Bay Lakes Council, Boy Scouts of America,

2006

Appleton Catholic Education System/Xavier Finance Representative, St.

Bernard Parish, 1988 to 1992

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