Accounting Manager/Controller
Resume:
James L. Naru, MBA [pic]
Middleville, Michigan 49333
*****.****@*****.***
Summary
Charismatic accounting professional with a unique perspective and advantage
developed over 10 years' experience working on the shop floor in the family
tool & die business. The early years provided a unique technical and
operational perspective on a career spanning a broad spectrum of industries
and challenges. A career of experiences ranging from the shop floor to the
board room has developed a professional with the proven ability to engage
management and develop staff with extensive experience providing executive
team leadership and support.
Professional Experience
INDEPENDENT CONTRACTOR/BUSINESS CONSULTING SERVICES, WEST MICHIGAN
Business Solutions Consultant - 2014 - Present
QuickBooks Online Certified Pro Advisor currently accepting contract
assignments. Recent assignments and accomplishments include:
Great Lakes Health Connect, Cascade, Michigan
. Interim Accounting Manager role which included the review of
accounting for the combination of two non-profit patient information
exchange organizations. Resolved payroll reporting issues with the
IRS and State of Michigan including preparation and submission of W2c,
W3c, and 941X. Also provided general ledger, bank account, and fixed
asset reconciliations. Successfully briefed and transitioned
accounting function to new Accounting Manager.
Spartan Chassis, Inc. Charlotte, Michigan
. Working with outgoing Assistant Controller, documented accounting and
month end close processes relative to warranty expense and reserve
calculations for the manufacture of fire truck, motor home, and bus
chassis. Successfully instructed staff accountants on accounting
procedures and led them through the close process in the next
accounting cycle. Provided documentation, suggestions for
improvement, and sufficient understanding of the current process to
the Controller.
LIFESPAN, INC, BATTLE CREEK, MICHIGAN
Controller - 2008 - 2014
Executive team leadership role reporting directly to the CEO of a $19M per
year regional non-profit home health agency providing visiting nurse
services, private duty nursing, in-home and residential hospice care, as
well as home oxygen and medical equipment. Responsible for general ledger
maintenance, financial statement and supporting schedule preparation, audit
schedules, budgeting, treasury management, payroll, billing, accounts
payable, activity based costing and analysis, Medicare and Blue Cross cost
reporting, and the calculation and analysis of 3rd party reserves.
. Acquired by Bronson Healthcare Group, Inc. in July of 2011;
collaborated with the Vice President of Finance and Controller of
Bronson Healthcare Group through the due diligence process, subsequent
fair market valuation of assets, and ultimately the consolidation of
administrative services including accounts payable, treasury
management, and general ledger functions.
. Achieved a significant improvement in staff engagement and
development over a one year period.
. Engaged functional managers in discussions and analysis leading to the
development of key performance indicators useful in developing
increased understanding of the relationship between operational
decisions, financial results, and the budgeting process.
. Coordinated the evaluation, recommendation, and successful
implementation of two separate accounts receivable/billing
applications simultaneously over a six month period.
LKQ-KEYSTONE, INC., GRAND RAPIDS, MICHIGAN
Corporate Cost Accountant - 2006 - 2007
Analysis of costs related to the remanufacture of automotive chrome
bumpers, rubber bumper covers, and steel and alloy wheels for 72 separate
remanufacturing operations throughout the USA, Canada and Mexico. Reported
findings directly to the Vice President of Manufacturing and
assisted divisional General Managers with production budgeting and the
standardization of best practices.
. Provided analysis and support to substantiate a fire insurance claim
settled in excess of $3 million involving fixed asset losses,
relocation expenses, and lost business income.
. Provided analysis and support related to start-up costs and break-even
analysis for start-up remanufacturing operations in Monterrey, Mexico.
. Provided cost/benefit analysis relative to the implementation of
companywide lean manufacturing initiatives.
KELLOGG'S, INC., BATTLE CREEK, MICHIGAN
Financial Analyst/Temporary through Robert Half International - 2006
Analysis of costs related to vendor manufacturing and packaging functions
including the preparation, review, and audit of bills of materials; also
responded to vendor inquiries and various other duties as assigned.
. Four-month temporary assignment involving the research and clean-up of
outstanding accounts payable liabilities and updating bills of
materials related to products prepared and packaged by outside
vendors.
STRYKER, INC., KALAMAZOO, MICHIGAN
Senior Corporate Accountant/Temporary through Robert Half International -
2005 - 2006
Functioned as a liaison between corporate accounting and division vice
presidents.
. Assisted in the preparation, review, and consolidation of monthly
divisional financial information for use by the Board of Directors and
Executive Management. Prepared schedules and general ledger
entries for the allocation of corporate expenses across divisions.
JARVIS PEMCO, INC., KALAMAZOO, MICHIGAN
Plant Accountant - 2005
Full charge financial and cost accounting responsibilities for a plastic
injection molding operation producing $16 million in sales of shopping cart
wheels and casters for the fiscal year 2005 reporting directly to the
Controller and indirectly to the President of Colson Plastics, Inc.
. Utilized activity based costing techniques to develop and produce
daily and weekly "flash" reports, and monthly financial statements.
. Functioned as Quality Manager, supervising the Quality
Auditor, charged with continuously improving process and product.
Instituted a daily meeting where quality problems were identified in
the production process; and directed the development and
implementation of systematic solutions.
FLEXFAB, LLC. HASTINGS, MICHIGAN
Accounts Payable Coordinator/Temporary through Robert Half International -
2004 - 2005
Full charge accounts payable duties for a tier one automotive and aerospace
supplier including sales tax compliance, end of period accruals, and
account reconciliations.
. Routinely processed volumes exceeding 300 invoices, totaling over
$750,000 per week.
LEO GOETZ ENTERPRISES, CALEDONIA, MI
Sole Proprietor - 2002 - 2003
A sole proprietorship engaged in international commerce supplying spare
parts to the users of Italian CNC machinery.
. Sourced and drop-shipped spare parts to customers at a 25% to 75%
savings relative to OEM pricing via a remotely operable information
system utilizing QuickBooks Pro and Microsoft Office.
CMS NORTH AMERICA, INC., CALEDONIA, MICHIGAN
Controller & Cost Accountant/Inventory & Customer Service Manger - 1994 -
2001
Promoted to Controller and Cost Accountant after serving as Customer
Service and Inventory Control Manager for the North American division of an
Italian CNC machinery manufacturer reporting over $25 million in sales for
the year 2000.
. Developed, documented, and maintained an ERP system for the
manufacture of CNC machinery integrating purchasing, inventory, and
work in process.
. Participated in the specification, implementation, testing, and
modification of SBT accounting software to facilitate the specific
requirements of the organization as part of a conversion from a
mainframe to a client-server environment.
. Researched, redesigned, documented, and implemented a system of
internal controls over all departments and functions to increase
accuracy, efficiency, and reliability of data collection.
. Served the Board of Directors as Treasurer; and restructured company
treasury management to function online.
. Originally supervised a staff of four customer service representatives
responsible for providing spare parts and coordinating technical
assistance; ultimately leading a team of accounting professionals,
administrative support personnel, and the billing function.
EDMORE TOOL & GRINDING, INC., EDMORE, MICHIGAN
Machinist - 1982 - 1994
Developed strong work ethic and invaluable technical expertise in the
family tool and die shop. Worked 10 hour shifts sweeping floors and
cleaning machines as a teenager and ultimately was responsible for the set-
up, maintenance, and trouble-shooting of precision grinding machines.
. Developed proficiency in reading blueprints and various precision
measuring instruments while gaining experience with cellular
manufacturing layout and design. Demonstrated proficiency
through personally establishing production standards for several jobs.
Education
. MBA, Accounting Emphasis
Seidman College of Business; Grand Valley State University,
Allendale, Michigan
. BA, Business Administration; Accounting Emphasis
Alma College, Alma Michigan
Technical & Specialized Skills
Advanced user of Microsoft Excel including pivot tables, charting,
conditional formulas, parsing, concatenation, multiple subtotals, and
various functions including v-lookup and h-lookup. Very proficient with
other Microsoft Office programs including Outlook, Access, Word,
PowerPoint, and Visio. Experience with many other general ledger, ERP,
medical billing and AR management programs; from AS400 through SAP.
Certified QuickBooks Online Pro-Advisor. Well versed in financial
accounting, fund accounting, financial planning and analysis, budgeting,
forecasting, consolidations, treasury management, mergers and acquisitions,
international business, logistics, inventory control, cost accounting,
relevant costs, key performance indicators, and other impromptu analysis as
required.
Contact this candidate