Financial Accounting Cost Specialist
Resume:
Luis A Luna
Achievements In almost ** years of work experience, I have managed to implement financial accounting systems, conventional and ABC costs, as well as budget systems, logistics systems: purchasing-storage-dispatch and financial models for both manufacturing and service companies, in addition to having participated as a project leader and consultant in the implementation of ERPs for different companies and in the management of the cost, budget and finance areas.
Work
Experience
1/2001-Currently LM Consulting Inc. Lima
Consultant
• I implement conventional and ABC cost systems for various companies producing goods and services.
• I implement logistics systems: purchasing-storage-dispatch for manufacturing companies.
• I carry out studies on losses and yields of inputs for different companies manufacturing food and other consumer products.
• I design management and financial information systems for companies producing goods and services, in which I also included sensitivity analysis.
• I design accounting policies and procedures for the areas of cost accounting, financial accounting and systems.
• I design budget systems by areas of responsibility.
• I design internal control systems, organization, methods and procedures for the various areas linked to cost accounting.
• Continuous improvement of the implemented systems, aimed at redesigning them through automation and thus simplifying the capture of information and its subsequent processing.
• I lead the implementation of comprehensive systems (ERP)
• Analysis and support to clients of variations in unit costs, production batches, as well as monthly costs.
• Supervision of the production processes of goods and/or services of clients in order to evaluate the reliability of the information to be processed in the cost systems.
• Coordination and direction with the production and sales areas in order to obtain the information that feeds back to the cost systems and consequently to the management. 1/2009 – 01/2015 Andina de Desarrollo ANDESA Callao Head of Costs, Budgets and Financial Analysis
• I designed and implemented a conventional cost accounting system based on processes and absorption, which was fully operational and provided feedback to financial accounting. The cost system is ad hoc for a fishing company.
• I continuously improved the implemented system in order to make it increasingly dynamic and easy to use for the user and especially for management.
• I led the closing of monthly financial and cost accounting.
• I designed accounting policies and procedures for the areas of costs, financial accounting, production and systems.
NORTH HOLLYWOOD. CA
91606
**********@*****.***
65 years old
• I developed financial models for general management based on EBITDA.
• I prepared the cash flow and cash flow statement, as well as projections of the balance sheet, profit and loss statement and statement of changes in net worth.
• I supported commercial management in the valuation, pricing and budgeting of both new products and old stock products that will be relaunched for sale.
• I carried out the analysis of the losses in order to contain them, manage them and reduce them, until reaching the optimal point or technical loss.
• I carried out the calculation of the yield or performance of the inputs -fish and others-.
• I issued monthly analyses with relevant costs, such as natural gas, oil, electric energy consumption and salary costs, in order to see their development over time and carry out containment and reductions in these cost components. In addition to the management of logistics and storage costs. I recurrently issued income statements by product line and with sensitivity analysis, whose purpose is to guide the CEO on the pricing policy and profit margins under different scenarios, not only prices, but also variations in cost factors.
• I coordinated with the production and sales management the planning of the production and sales of products in order to feed the cost system database and measure margins by product and anticipate possible deviations in costs.
• I evaluated new projects and monitored existing CAPEX.
• I attended the management committee as a guest in order to explain the cost trends and deviations in what is called the cost committee made up of the CEO, production, sales and CFO. The presentation was usually done in PowerPoint.
• I coordinated, integrated, issued and controlled the budget by areas of responsibility, indicating to each management the level of execution of the same, emphasizing the deviations with respect to the execution, that is, the monthly and annual forecasts with comments on the variances against the previous budget and forecast. Additionally, I performed the variance analysis of the costs through the Price, Volume and Efficiency methodology.
• I made different financial projections, real cash flow, projected and consolidated the financial statements.
2/2000 – 12/2000 CORPAC Inc. Callao
Cost team leader
• I was part of the multidisciplinary team for the implementation of ABC.
• I identified and valued the new cost objects and identified the appropriate cost drivers by resource and activity.
• I designed the new management information system, sensitivity analysis, projections and budgets.
• I held recurring meetings with management in order to explain the cost variations of each aerodrome and how to contain, manage and reduce them.
• I presented and supported income statements by aerodrome, pointing out the most relevant variations.
• As a result of the above, I established an alert system on unfavorable variations.
• I coordinated the monthly cost closing in coordination with financial accounting, administration and production of airport services.
• I participated in the continuous improvement of the airport's comprehensive system called SIGA Integrated Airport Management System.
2/1996 – 2/2000 Industrial Papelera ATLAS Inc. Chaclacayo Cost accountant
• I implemented the new cost accounting system by processes.
• I continuously improved the cost accounting system and management decision making in order to facilitate its operation and speed in the capture and processing of data.
• I implemented the budget system, sensitivity analysis and financial statement projections.
• I participated in the pricing policy committee by analyzing the profit and loss statements by product or product line.
• I generated standards, procedures and data capture systems to generate the valuation and the subsequent monthly cost closing.
• I coordinated the monthly cost closing with financial accounting, administration, production management and warehouses, carrying out various analyses of the information issued before processing and valuing it.
• I participated as a guest in the management committee in order to present the variations in monthly costs and their possible solutions in coordination with production, administration and maintenance management.
• Analysis and review of reports on production levels, labor, raw materials consumed, distribution of indirect costs and measurement of production line or products in process.
• I was part of the team that implemented the company's new ERP under the IBM AS-400 system in what corresponds to the implementation of the cost accounting system. 7/1995 – 1/1996 EGENOR-PIURA Piura
Cost and Budget Analyst
• I implemented the cost system by work orders.
• I designed the new cost and margin system per thermal unit, based on marginal cost.
• I participated as a guest in the management committee with the purpose of presenting the variations in monthly costs and their possible solutions in coordination with the production and administration management.
• I implemented monthly income statements by thermal unit, in order to know which were the deficits and identify possible cross-subsidies.
• I recurrently issued income statements by product line and with sensitivity analysis, whose purpose was to guide the CEO on the pricing policy and profit margins under different scenarios, not only prices, but also variations in cost factors.
• I implemented the budget system by areas of responsibility.
• I participated in the analysis and review of the unit ratios used in the Budget, Forecast and Actuals.
• I led the ERP implementation team under the NOVELL platform. 6/1988 – 7/1995 AGESSA Lima
Cost and Budget Chief
• I implemented the replacement cost system, conventional costs and budgets by areas of responsibility.
• Continuous improvement of the cost system to automate it.
• I coordinated the accounting closing with the different mining units and with the central office in Lima.
• I implemented cost statements and unit margins (head value) by product and company.
• I designed the budget system by responsibility centers. I participated in the analysis and review of the unit ratios used in the Budget, Forecast and Actuals.
• I implemented standards and procedures on data capture, design of information reports on mineral produced, activity levels by cost center, consumption of various supplies and employment of labor.
• I designed and implemented the warehouse and fixed asset systems.
• I made periodic trips to the different mining units in order to identify the cost centers and reflect them in a new cost analysis plan, as well as coordinate with the mine managers the proper implementation of the procedures for capturing information and distributing costs.
• I led the ERP implementation team under system 36/IBM. Education
Accounting’s Bachelor’s degree at Inca Garcilaso de la Vega University: 1978 - 1982. Language
Skills
Advanced English, having obtained an overall band of 6.5 points out of 9 in the international IELTS exam.
Spanish as a mother tongue.
Contact this candidate