Area Plant Controller

LEONARD BOWERS, CMA, MBA

***** ****** ******** **** • Anna, Ohio 45302

*********@*****.*** • 937-***-**** • cell 614-***-****

Plant Controller • Managerial Accountant

Personable, Management Accounting professional with a strong background in managing costing systems and specializing in the manufacturing sector. Expertise in developing and maintaining product costing systems plus analyzing operating performance. Proven track record for analyzing, leading, and being a team player who works well on cross-functional teams. Areas of expertise include:

• Process Cost Accounting

• Sarbanes-Oxley Testing

• Inventory Control

• Redesign of Cost Systems

• Staff Supervision

• Plant Budgeting

• Job Cost Accounting

• ERP Experience • Fixed Asset Management

• Lean Six Sigma Process

Mapping

• Financial Statement

Preparation

CAREER EXPERIENCE

2008 to Present BBi Enterprises Group Inc., Sidney, Ohio

Regional Plant Controller

Responsible for Plant Controller oversight at three operating plants for an automotive supplier to General Motors and Chrysler. Managed the day to day activities of one Plant Controller and one Accounts Payable clerk. Prepared financial statements and forecasts for each plant on a monthly basis. Prepared annual budgets for each plant. Prepared daily performance reports for discussion at plant production meetings and daily calls to corporate headquarters.

Spearheaded implementation of inventory control procedures including daily cycle counts which reduced inventory write drowns by 70%.

Implemented process for monthly balance sheet reconciliations at all Sidney locations.

2005 to 2008 American Health Packaging, Columbus, Ohio

Cost Accounting Manager

Worked in System 21 ERP using Process Costing methodologies for a $350 million division of a corporation in the top 25 of the Fortune 500. Responsible for all cost accounting activities for this pharmaceutical packaging company. Developed and implemented a daily cycle inventory counting program. Responsible for monitoring overall inventory accuracy and reconciliation of General Ledger inventory values to perpetual inventories. Other responsibilities include lower cost or market, inventory obsolescence, inventory write off approval, manufacturing variance entries, annual manufacturing budget, and standard cost rate updates. Led Lean Six Sigma Process Mapping teams. In charge of Sarbanes-Oxley testing for inventory related accounts.

Recovered over $225,000 of project costs from customers.

Implemented cycle count program which eliminated physical inventories, saving $30,000 per year.

2001 to 2004 Bath and Body Works, Reynoldsburg, Ohio

Senior Cost Accountant

Responsible for analyzing purchases and monthly Purchase Price Variance for $500 million of annual component purchase activity for this leading personal care retailer with sales in excess of $2 billion. Approved final costs for new products before activating in the computer systems. Conducted physical inventories at contracted manufacturers.

Recommended changing the minimum purchase order quantity size for product labels which saved an estimated $750,000 per year.

Reduced annual standards roll by three days by implementing a new updating process, which also reduced the required total man hours for the process by 75%.

1994 to 2001 Capitol Manufacturing Company, Westerville, Ohio

Cost Accounting Manager

Responsible for cost accounting activities for a high volume manufacturer and distributor

of pipe fittings with sales of $110 million. Developed costs for all products at 10 plant locations. Partnered with plant managers in developing the annual operating budget for each plant. Operated System 21 ERP using Process Costing methodologies. Administered Fixed Assets including Capital Expenditures. Prepared the monthly Manufacturing Statement.

Implemented daily inventory cycle counting at all plant locations, which improved inventory accuracy up to 99.5%, eliminating physical inventories which saved $45,000 per year.

Recommended changes to major plating line which saved $125,000 per year.

1992 to 1994 Midland Steel Products Company, Cleveland, Ohio

Cost Accounting Manager

Responsible for cost accounting activities for high volume manufacturer for the automotive industry with sales of $50 million at two plant locations. Oversaw Product Costing in Fourth Shift ERP system. Planned, organized and managed physical inventories and administered daily cycle counts. Supervised one accountant and one clerk.

Saved more than $40,000 in annual expenses by implementing a scrap approval process which eliminated scrapping of recoverable product.

1989 to 1992 Park Drop Forge, Cleveland, Ohio

Senior Cost Accountant

Responsible for Job Cost Accounting using MAPICS ERP and physical inventories. Supervised one person.

1979 to 1989 M. K. Ferguson Company, Cleveland, Ohio

Supervisor Project Recording

Responsible for providing project cost analysis for a $130 million engineering company. Supervised an average of 8 people. Provided percentage of completion analysis.

Education

MBA

BALDWIN-WALLACE COLLEGE – Berea, Ohio

Bachelor of Science, Psychology

VIRGINIA COMMONWEALTH UNIVERSITY – Richmond, Virginia

CLEVELAND STATE UNIVERSITY – Cleveland, Ohio

(30 Semester Hours, Accounting)

PROFESSIONAL AFFILIATIONS

INSTITUTE OF MANAGEMENT ACCOUNTS – CERTIFIED MANAGEMENT ACCOUNTANT – APRIL, 2000

Veteran – U.S. Navy. Honorable Discharge. Rank E5.

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