Steve R.G. Maki - CPA

**** ********** ***** **********, ** 41005

Phone: 859-***-**** Cell: 859-***-**** Email: acubjw@r.postjobfree.com

Director of Finance & Accounting

Financial Leadership & Analysis / Project Leadership / Systems Implementation

A customer focused, turn-around specialist with an extensive expertise in financial, operational, marketing, audit, systems and team building skills that helps leaders make more informed and timely decisions. A true leader that improves the bottom line of the company. Professional expertise in:

●Business turn-around & Launch

●Systems Analysis & Implementation

●Tax, Audit, SOX Implementation & Compliance

●Project Leadership

●Motivational Speaker

●Six Sigma

●Executive Financial Reporting

●SEC Financial statements (10Q/10K)

●Capital Planning & Justification

●Marketing & Pricing Strategy

●Team Building, Mentoring, Hiring, Staff Planning

●Asset Impairment Testing – “Fair Value”

●Activity Based Costing

Professional Experience / Accomplishments

VP Finance Accounting & IT 2015-Present

Altaquip, Harrison OH (Part of Berkshire Hathaway) Nationwide equipment repair ~$50M

Finance lead for all Operating Budget, Forecasting, Capital Planning, Month End and Weekly forecast process

Selected and implemented cloud based and mobile KPI reporting for operational metrics: Daily Sales by site; Labor Efficiencies; Logistics and Inventory

Designed, created and implemented SQL & VBA based automated Excel reporting system reducing the financial reporting for month end from WD #7 to WD #3.

Created and implemented various financial policies providing improved GAAP compliance

Key leader in turning around business from multi-million dollar loss, to single digit profitability within 10 months

Closure of inherited significant and material audit findings related to inventory and account reconciliations

Regional Finance Controller 2011-2015

Amazon.com, Erlanger, KY (NASDAQ Fortune 50) E-Commerce & Fulfillment ~$100B

Finance lead for all Operating Budget, Forecasting, Capital Planning, Month End and Weekly close process

Sortation: Launch Amazon foray into full logistics support removing more than $250M in annual transportation costs. Initial 3PL integration to take over 1st sortation site. Launched 16 new SC’s nationwide and managed all financial planning. Guaranteed 363 day delivery for Prime during 2014 at a cost less than competition saving millions $$ in the US.

2015 launching initiative to provide same day delivery at 35 new locations with new pricing and cost structure.

Delivered new staffing model and designed a new benefit program to transition away from Amazon full time employment model to seasonal staffing for sort centers saving $9.5M annually

Softlines: Responsible for initial launch of Amazon into clothing. Senior team goal to reduce fulfillment costs by 25% by moving apparel from TUL to CVG network saving $25M annually. Managed entire operational cost for up to 9 Fulfillment Centers. Integration of Zappos 3 Fulfillment Centers and launch/ start up of largest worldwide fully dedicated apparel Fulfillment Center.

Managed entire operations finance group and helped achieve 250% organic growth & new brand launches from $0 to billions over 2.5 year period

Initiated and delivered various White Papers to benchmark FC’s and remove $10M in annual costs related to shoes

Hiring & Training: Amazon “Bar Raiser” performing 150-200 interviews annually. Global training lead manager for all operations finance hires. Leader who designed and implemented new program overseeing 100+ hires annually for their first 90 days on the job. Active Mentor and coach for managers and Senior leaders

Director of Finance & Accounting / Corporate Controller / Interim CFO 7/2007 to 12/2010

Comair/Delta - Erlanger, KY (NYSE / Fortune 100 / $25B)

Annual Revenue $1.3B – Regional Airline Industry: Responsible for extensive interaction with internal and external audit groups, leading peer group benchmarking, reporting and analysis, directing improvements to overall financial performance on operating profit, enhanced return on capital, cash flow and working capital; Goodwill & Asset Impairment analysis, FAS 144 (Impairment); FAS 146 (Exit & Disposal Costs); FAS 112 (Re-org Employment Benefits); FAS 133 (Hedging Fx).

Post-bankruptcy, within 9 months of hire, developed plan for SOX turn-around by training staff, implementing process documentation, and assigning control environment leaders and process owners. Exceptions and deficiencies decreased from 34 findings in 2007 to 0 in 2008.

Benchmarked competitive landscape 2008. Developed and initiated Cost Transformation of Comair resulting in 60% reduction in operating costs and 40% for overhead with improved performance over 2 year period. Developed multiple 5 year projected cost analysis versus regional airline competition.

Exceeded Comair’s ‘08 planned operating profit by 40% ($42M) through cost reduction initiatives. Finance department plan was $4M, but exceed plan with an actual $17M.

Contributed $3M in new MRO business through leading analysis and $7M in new handling business w/OAL.

Investigated federal fuel taxes paid by Comair that resulted in a 7 year federal tax refund of $1M; Canadian tax $.2M; reduced property tax $10M; A/P fraud and overpayment $.2M. Set up Inventory cycle counting, reduced inventory 30%.

Decision maker and assisted in implementation of automated Time and Attendance System (Schedule Source) and Crew Scheduling, resulting in 15-20 fewer scheduling and payroll heads system-wide as well as and saving $1.5M in the development of new PTO vacation policy.

Launch of new web-based financial reporting Adaptive Planning – management ownership of their financials on a real time basis. Upgrade Lawson 9 versions from 1997 to 2009 web version.

Lead the finance team into holding the highest percent of Employee of the Quarter winners in any business unit for 3 straight years.

North American Controller – Finance & Accounting 4/2003 – 7/2007

ArvinMeritor - Florence, KY (NYSE / Fortune 500 / $9B)

Annual Sales $750 Million – Commercial Vehicle Aftermarket & Distribution: Responsible for (3) US, (2) Canadian & Mexico facility all business reporting, consolidating, planning, forecasting, product pricing, margin analysis, brand promotions, & initial M&A activities, product line development, and economic analysis. Lead SOX Implementation and had extensive interaction with internal and external audit groups.

●Lead finance team member, point of finance contact and lead for closure of Cleveland, Euclid facility, integration of Mexico joint venture integration, lead for joint venture integration of aftermarket brake remanufacturing facility in Plainfield, Indiana.

●Lead member of team contributing to consecutive North American sales and profit growth to new records year over year through customer visits and rebate program initiative, cost cutting initiatives, new product launch, pricing analysis.

●Improved close process from 5 to 4 days with improved analysis and system integration, report writing and training of finance and accounting staff.

●Named Corporate Representative & Leader for process documentation & implementation of SOX, online systems testing & development. Control environment leader for most profitable division: Audit 2 consecutive years with no significant or minor findings. Best in class ranking. Developed self-testing concept and reduced cost for audits using AS 5.

●Named to Corporate training team for Finance for new managers, directors and executives. Traveled through out North America to train on basic understanding of budgeting, economies of scale, ROI, cash flow and business management.

●Launched new business product line. Initial forecasts were 5% CAGR and 15% margin. Helped team achieve 20% top line CAGR over 3 years through expansive marketing and research and launch of new Reman Trailer product line.

●Lead analyst for justification for closure of one facility with 1.5-year payback bringing analysis and proper FAS accounting together. Cash flow saved lead to acquisition of $200M new business.

Sr. Financial Analyst 3/2001 to 4/2003

Andrew Jergens Co. (KAO) – Cincinnati, OH (TSE / ¥971B)

Consolidated Sales $700 Million – Lotions, Cleansers, AP / DO & Hair Care: Reporting to CFO, responsible for providing market and economic trend analysis, marketing planning and new product launches. Assisted in new product pricing, margin analysis, promotion and directly supervised the bottom line results to EVA expectations for 3 major brands. Trained all new hires in EVA and worked directly with VP Sales/ VP Marketing for brand spending, advertising and R&D budgets.

●Reduced on-hand inventory from 120 days to 60 days. Evaluated the breakeven between carrying costs, purchase costs and lead-time.

●Fortified Bioré operating profit by 25% on declining market share through inventory management and advertising spend.

●Improved spending against advertising budget, worked with sales, planning, purchasing & manufacturing to improve planning process and reduce excess inventory and better planning for “pipe-line” sales.

Plant Operations Support Manager 3/1999 to 3/2001

Guardian Industries - Morehead, KY, Lagrange, GA (Controller for IT, Logistics, Accounting & Customer Service)

Annual Group Sales $500 Million – Glass, Injection Mold, Electroplating & Paint: Responsible for daily production scheduling activities, logistics, customer service, IT and all accounting. $100 M capital expansion – responsible for capacity planning, labor and equipment utilization and capital justification through discounted cash flow analysis. Took lead in all aspects of accounting for and closing numerous capital projects annually as well as property & sales tax analysis. Also responsible for annual budgeting, weekly forecasting, & L/T projections, and cash flow analysis.

●Actively participated in success of $150 million start up through ERP systems deployment, improvement, supervisory development, production scheduling and inventory planning.

●Hired, trained and supervised 8 professionals and 37 staff in accounting, IT, receiving, shipping & customer service. Setup production scheduling/warehouse management and layout using KANBAN techniques and LEAN manufacturing concepts.

●Decreased cash turns from 60 to 35 days in difficult automotive industry through systems network communications.

●Implemented “Monitor” ERP. Installed, tested and trained facility and took lead in the launch of new system across all 8 Trim & Glass sites. Integrated Activity Based Costing Software w/”Monitor.” Actual costs on a real time basis lead to nearly perfect forecast results.

●Justified, purchased and implemented corporate wide Time and Attendance system across the Trim and Glass sites in Georgia, Ohio, and Michigan. Created labor distribution reporting which lead to improved product costing data.

●Developed on-line departmental cost statements and trained managers how to utilize information. Built “Trusted Business Partner” relationship with management team.

Plant Controller / Regional Controller 3/1995 – 3/1999

International Paper, Arizona Chemical - Valdosta, GA (NYSE / Fortune 500 / $20B)

Annual Division Sales $750 Million – Adhesive Chemical Plant: Responsible for setting up initial accounting function, production planning, inventory turn analysis, working capital, benchmarking, EVA implementation, capital justification payback and financial audit results. Also provided equipment and plant utilization analysis needed for increased capacity as well as month and year-end budget / standard variance analysis.

●Participated as lead member of team responsible for Valdosta plant turning first profits in 1996 after 15 consecutive years of losses.

●Improved yields and decreased cycle time through various equipment analysis and new capital justification..

●Put accounting department in place at Valdosta plant. Upon arrival there was no structured accounting group.

●Converted manual time card payroll system to automated T&A system reducing payroll time and errors.

●Multiple President’s Award winner for participating as a team member of the corporate-wide General Ledger installation of Lawson GL as well as Most Improved Facility.

Cost Analyst / Cost Supervisor 5/1991 - 3/1995

SONY - Digital Audio Disc Corp. - Terre Haute, IN

Annual Plant Sales $150 Million CD audio & ROM, DVD, LD, Mini Disc: Responsible for costing & pricing decisions for all packaging. Worked closely with marketing & sales group in emerging CD ROM market. Developed standard and actual costing of all products for SONY and utilized ABC methods and performed real margin analysis.

●High growth CD ROM business increased from 10% of income to 55% of income over 3-year period.

●Capital expenditure payback and justification for $22 Million dollar Mini-disc / DVD expansion. Capital justified for SEGA Joint Venture.

●Set up first plant A/R collections department. Reduced A/R from 62 to 40 days.

●Directly responsible for monitoring then increasing cash payment days outstanding from 35 to 50 days.

●Assisted in installation of JD Edwards G/L.

EDUCATION/ PROFESSIONAL CERTIFICATION

Indiana State University Terre Haute, IN

Bachelor of Science - Major: Accounting – Overall GPA 3.0

Minor: Management Information Systems/ French

Speak Spanish/read French at intermediate level

* Collegiate football athlete 1986-1990

American Institute of Certified Public Accountants

Certified Public Accountant: 1995 – Current/ Active

Member AICPA, VITA, MS CPA Assoc.

Systems & Software

Advanced Power user of Excel, SQL coding (intermediate) Advanced user of Access, Power Point, Word, MS Outlook, SQL, GroupWise, JD Edwards, Cognos, PRISM, AS 400, Lawson G/L, Oracle, Kronos, Jantek, QAD MFG Pro, Windows NT format, Lotus, Lotus Macros, Visual Basic, Monarch for Windows, Hyperion, Lacerte tax software, MAPICS, & Sun G/L, Web based reporting - Adaptive Planning, Roambi KPIs, Procom GL Solomon G/L

“I can say without reservation that Steve is one of the most talented and gifted financial professionals I have worked with.” - Charles C. Wilson, CFO, Guardian Industries

“During his tenure, he made many significant contributions and was a true leader for our company. The CFO, Dan Dixon has called him the “best hire” Comair has ever made.” – John Bendoraitis, CEO & President, Comair Airlines

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