Debbie C. Ray
P. O. Box ***
Piggott, AR *****
870-***-**** or 573-***-**** (Work)
Objective:
To obtain an accounting or finance position with a stable and proven
manufacturing company that I could bring my experience to and also continue
my life long professional development.
Education:
Southeast Missouri State University - Cape Girardeau, MO
. B.S. in Business Administration, Major in Accounting
. Graduated Magna Cum Laude.
Systems / Software:
. AS400 MRP Systems / JD Edwards / Hyperion / HOST Analytics/ Microsoft
Word / Excel
Professional Experience:
2007 - Present SRG Global Inc. Portageville, MO
Cost Accountant
. Responsible for product costing including the development of annual
labor and overhead standards, monthly physical inventories (from tag
control through reporting and analysis of adjustments), weekly sales
and production forecasts and month-end closing duties including
journal entry preparation, inventory reporting (turns and days on hand
calculations) and metals and chemicals usage reports. Also serves as
back-up for the Assistant Controller.
. Accomplishments include the development and implementation of a new
process to reconcile consignment resin material and substantiate
monthly usage variances as well as a new spreadsheet application to
analyze (by product) current sales forecasts to the annual operating
plan. Recently developed a methodology to project direct labor
requirements for the assistant plant manager, which has been critical
with the recent downturn in the automotive industry.
2004 - 2007 Tenaris - Hickman Armorel, AR
Cost Accountant
. Initially hired in a special project capacity to implement a standard
cost system (JD Edwards software) at the Large Outside Diameter mill
in Hickman. Worked with members of the Corporate Standard Cost
Implementation team to successfully implement by the originally
planned target date of January 1, 2005. Worked on the development of
machine labor and overhead standards for approximately 10 work
centers; established routings for all products and was instrumental in
the development of new reports for inventory and variance analysis.
. Closed the books for the LOD facility for the 1st nine months after Go-
Live and during this time developed manual reconciliations to
accommodate the general ledger to perpetual inventory reconciliation
process. Followed through with the development of system generated
reports to identify any book to perpetual differences by inventory
classification, product and transaction, eliminating hours of manual
research each month-end.
. Currently responsible for the month-end closing for the Counce, TN
facility which includes the analysis of monthly expenses, work order
variances, inventory reconciliations and financial statement
preparation. Other duties include statistical and financial reporting
for both the Arkansas and Counce, TN facilities in HOST Analytics for
the purpose of corporate consolidations.
1997 - 2004 L.A. Darling, Inc. Paragould, AR
Accounting Supervisor (2003-Present)
. Responsible for all aspects of inventory reporting for L.A. Darling
(Corporate) and Metals Division, including consolidated inventory
turns, reserves and other statistics. Reference job duties of Cost
Manager below.
. Successfully converted existing standard cost system to direct costing
effective with August 2003 business.
. Responsible for insuring a smooth transition to continuous flow and
JIT in the Metals Division with emphasis on Lean Manufacturing
objectives.
. Oversee plant cost accounting functions as listed below for both the
Paragould and Corning metals plants with primary responsibilities for
Corning. Recently restructured the department to eliminate a cost
accountant position.
Accounting Supervisor (2000-2003)
. Supervised hourly payroll clerk responsible for processing of payroll
for five locations.
. Supervised a junior level accountant responsible for various financial
reporting and general accounting functions, including fixed assets.
. Successfully converted a 4000-asset record system from DOS to new
Windows PC-based software during the last quarter of 2001.
. In June, 2001 following salaried headcount reductions, assumed the
responsibilities of Cost Manager, including consolidations and
participation in the annual budgeting process.
. Most recently, volunteered to cover the job functions of the Corning
plant cost accountant due to the position vacancy. See specifics
listed under the plant cost accountant position.
Plant Cost Accountant (1997-1999)
. Preparation of proposed department expense budgets, working in
conjunction with management to compile final budgets for profit
planning purposes.
. Analysis of key inventory accounts and manufacturing variances
including closed work order variances, efficiency variances and
material use variances.
. Analysis of departmental expense variances to budget.
. Reporting labor levels and direct to indirect ratios.
. Planning and training for physical inventory including directing an
internal audit team and following up on significant inventory
adjustments.
. Reconciling book to perpetual inventory on a monthly basis.
1996-1997 Custom Steel Inc. Kennett, MO
Plant Accountant
. Supervised all general accounting functions at the plant level,
including payroll, accounts receivable, invoicing and accounts
payable.
. Instrumental in transferring the existing in-house payroll system to a
more cost effective outside source.
. Responsible for setting up the original chart of accounts and
successfully transferring the general ledger from the KY plant's
books.
. Accountable for the accuracy of all inventory transactions and
completion of periodic physical inventories and adjustments.
1994-1996 Darling Store Fixtures, Inc. Piggott, AR
Manufacturing Analyst
. Supervised the cycle count coordinator and counter, assisted in
researching inventory problems and recommended changes in procedures
and methods to improve accuracy.
. Evaluated and recommended improvements to MRPII process through the
review and analysis of material related performance measurements.
. Performed special project analysis for other areas in the Wood
Division as required.
. Successfully achieved 98.2% inventory accuracy on a 52-week rolling
average which was key in the Wood Division's exemption from physical
inventory in 1996 and 1997.
1986-1994 Texaco, Inc. Tulsa, OK
Staff Analyst-Financial Reporting (1993-1994)
. Prepared monthly financial and operating expense reports for Texaco's
Mid-Continent Marketing operations with average monthly expenses of
$9.8MM.
. Analyzed monthly actual vs. tactical plan expense variances and
provided written explanations to Comptroller's and Marketing
management.
. Recorded monthly inter-corporate billings, accruals for operating and
overhead expenses and applicable deferred income taxes.
Staff Analyst-Quality Coordinator (1989-1993)
. Coordinated the implementation of Texaco's Quality Management
activities for the Mid-Continent Accounting staff of 77 employees,
working directly with the Manager, Assistant Managers and supervisory
staff.
. Activities included team facilitation, implementation of internal
customer/supplier review processes and business process improvement
initiatives, administration of employee climate and job satisfaction
surveys and results reporting for all quality related activities.
. Identified and coordinated all training needs necessary for successful
implementation of Texaco Quality Management activities.
. Through successes in these initiatives, achieved a 23.4% reduction in
headcount by year-end 1993.
Sr. Financial Analyst - Financial Reporting (1986-1989)
. Prepared monthly financial entries including inventory fluctuations
(LIFO), turnaround expenses and accruals, inter-corporate overhead
costs and raw material costs (crude oil and natural gas liquids) for
Texaco's El Dorado, KS refinery.
. Prepared monthly income statements, analyzed and explained material
month-to-month revenue, cost and expense variances, including
price/volume analysis of sales revenue and cost.
. Developed a spreadsheet application for weekly income projections for
the El Dorado refinery.
. Prepared monthly account reconciliations and quarterly explanations of
significant changes in balance sheet accounts.
References Available Upon Request