Medical Device Manufacturing
Resume:
Michelle Reiger-Swanson
Pittsburgh, PA 15221
********-*******@*******.***
Proficiencies
Software: 2003 & 2007 MS Excel: Exceptional proficiency in Excel including
data functions and expressions;
2003 & 2007 MS Office Software & Misc: Access, Word, PowerPoint,
Publisher, Outlook, Adobe, FAAS, Quickbooks 8.0
ERP/MRP Systems: SAP, EPICOR iScala ERP, Syspro ERP, Intuitive ERP, Proman
(Unix based), MAS 90
Areas of experience: GAAP & FASB interpretation & application; Revenue
Recognition; Internal Audit - Best Practices & knowledge of Sarbanes Oxley;
Full Cycle Accounting; Financial Statement Preparation; Budget Preparation
& Management; Multi-state Excise and Use Tax; Cost and Activity Based
Accounting; Cost System Software Implementation; Management
Professional Experience
Contracted Sr. Accountant
MindRay Medical USA Corporation
Redmond, Washington
Industry: Medical Device Development & Manufacturing
01/2009-04/2009, 07/2009-11/2009
. Retained to complete consolidation and relocation of accounting
department to out of state subsidiary
. Month-end close packages, reconciliations, analysis of financials
. Multi-state tax preparation, nexus determination
. Lead and consultant for Washington State Department of Revenue audit
. Managed accounting staff
. Established internal audit & control procedures for cash and inventory
transactions
. Created policies and procedures for the sale of fixed assets and
product evaluation units
Contracted Sr. Accountant
Medtronic Corporation
Redmond, Washington
Industry: Medical Device Development & Manufacturing
04/2009-07/2009
. Retained to perform complex reconciliation project of SAP GRIR/IR
Accounts
. Identified, cleared, and/or adjusted 2M in part procurement
transactions; reconciled to current
. Established GRIR/IR reconciliation procedure & decision matrix
Contracted Sr. Cost Accountant
Lockheed Martin Aculight
Bothell, Washington
Industry: High-Tech Development & Manufacturing
04/2008-11/2008
. Retained as a consultant to complete implementation of iScala
manufacturing software module for FIFO environment
. Identified & deciphered errors in existing FIFO cost model
. Identified and corrected $200K favorable inventory valuation error
. Interpreted/redefined COS scope including royalties for intellectual
property contributors, warranty exposure, and inventory obsolescence
. Established trouble-shooting matrix for COS variances
. Contributed to revenue recognition internal audit; interpreted revenue
recognition in compliance with established contracts, GAAP/FASB
. Established internal audit & control procedures for all inventory
transactions from procurement to disposition
. Provided assistance with state excise, payroll, and federal tax
management
. Assisted in month-end close package, reconciliations, analysis of
financials
Contracted Expert Witness
Law Offices of Keller Rohrback LLP
Seattle, Washington
Industry: Law
08/2007- 02/2008
. Retained as a consultant/expert witness in forensic accounting on
behalf of plaintiff for a long-term, medical lawsuit arguing unfair
trade practices consisting of both a suit and counter-suit
. Audited and validated all transactional detail for both companies in
contention; restated financials for parties in contention
Contracted Expert Witness
Law Offices of Keller Rohrback LLP (Continued)
. Created comparative trends, modeled exponential growth, performed
regression analysis and simple projections for revenues and retained
earnings
. Engaged in comprehensive study of franchise and non-core physician
based practices
. Expert witness conduct research; provided ongoing trial testimony, and
jury education
. Jury awarded plaintiff $400K based on recommendation provided during
trial testimony
Sr. Accountant/Cost Accountant
Pro-Tech Services, Inc. (A Royal Philips Subsidiary)
Industry: Medical Device Development & Manufacturing
09/2001 - 04/2005
. Standard cost creation and control
. Determined variable burden pools including allocation of depreciation
to respective manufacturing cells
. Weekly analysis of volume, variable, and material purchase price
variances
. Audit and analysis of variance factors and trends compiled in
quarterly and annual reports
. Prepared and/or assisted in the audit of financials, P&L, Balance
Sheet, Cash Flow, departmental spending
. Performed theoretical exercise of re-capturing variances on a
quarterly basis independent of MRP system
. Performed periodic cycle counts, work order audits, and
maintained/analyzed inventory valuation and contra accrual for
obsolescence
. Worked directly with manufacturing and development engineering
. Lead on activity-based accounting program that focused on development
engineering; substantially improved cost tracking and reduced time to
market for new product introductions
. Monthly & quarterly audit of all financials: P&L, balance sheet,
departmental budget variance & metric reports, cash-flow
. Sales & use tax lead; analysis of reciprocity with other states,
nexus, etc.; conducted in-house seminars on subject for other
accounting staff and purchasing department
. Reported to Vice President of Finance
Plant Controller/Cost Accountant
Datacom Textron, Inc. (A Greenlee Textron Subsidiary)
Industry: High-Tech Development & Manufacturing
03/1995 thru 07/2001
. Standard cost creation and control including the use of multiple
variable burden rates
. Worked directly with manufacturing, manufacturing engineering, and
development engineering
. Performed all closing entries including complex inter-company bank
reconciliations, inter -divisional, and inter-segment transactions
. Fixed Asset accounting including class determination in all books,
gain/loss abandonment, scrap, self-constructed in accordance with GAAP
. Created all subsidiary financials, departmental budget variance &
metric reports, cash-flow, and inventory reports in compliance with
GAAP/FASB
. Responsible for annual, company-wide departmental budget
administration; created a form-based Excel workbook including
thresholds, internal controls, and properly formatted summarized data
to roll into the divisional budget, and eventual segment budget
. Performed periodic cycle counts, work order audits, and
maintained/analyzed inventory obsolescence accrual
. Observance of multi-state sales & use tax laws and implementation
. Consulted to other cost accountants within division on costing issues,
variable, volume, and purchase price variances, and assimilation into
the respective MRP system
. Managed accounting staff
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Education
B.S. Accounting Pending- 4th Qtr - 2012
University of Phoenix [pic]
Professional Development
Annual attendance of Washington 1995-2008
State Sales & Use Tax Seminar
Puget Sound Consortium for 2004
Manufacturing Excellence (PSCME) Participant in Puget Sound Study for a
non-profit, state-sponsored long-term class and workshop dedicated to
identifying manufacturing improvements and eventual implementation in 3
local high-tech manufacturing companies; contributed to academic
discussion on activity-based accounting and its extensive application.
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