Manager Sales

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

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