SANDRA J. CLARK 1237 Grove Way Concord, CA 94518 sc126fcce@westpost.

net 925-849-6049

cell 951-255-5779

PROFESSIONAL ACCOUNTANT Versatile, diligent senior-level accounting professional offering a distinguishe d career in leading various manufacturing organizations while supporting corpora te accounting and finance. Hands-on leader with expertise in preparing and anal yzing financial reports while explaining variances and forecasting financial pos itions. Strong contributor with success facilitating accounting (GAAP) procedure s, supporting and achieving corporate objectives and the implementation of proce ss improvements and efficiencies. Core Competencies: Divisional Accounting / Finance Contract Review and Analysis Cost Reduction and Avoidance Audits: Internal and SOX All General, Inventory and Cost Accounting Profit and Revenue Optimization Forecasting / Budgeting / Trending Variance Analysis and Explanations CAREER EXPERIENCE MODULAR STRUCTURES, Riverside, CA, $50M Manufacturer of Modular Structures 10/20 07 2/2009 Plant Controller Directed all areas of plant-related finance activities, including the preparatio n of financial statements, AR invoicing, revenue reporting, accruals, cash recei pts, fixed assets, general ledger analysis, sales tax reporting, cash flow, inve ntory and audits. Managed and supervised team of 5 responsible for accounting f unctions including AP, account reconciliation, payroll and general office suppor t. Reviewed and explained project contract variances to Budget with the managers of Projects, Engineering, and Purchasing. Key Contributions: Improved timeliness and accuracy of vendor payments by holding weekly staff mee tings to communicate concerns and current status of cash flow. Developed and introduced improved project analysis comparing actual versus budg et, working closely with Project Managers and corporate to enhance variance expl anations. Partnered with Divisional Controller on year-end project analysis, enabling acc urate identification of project issues related to expenses and proper invoicing. Facilitated quarterly inventory team meeting to plan and control costs associat ed with current and projected raw material requirements. J.D. HEISKELL, Ontario, CA, $50M Manufacturer of Animal Feed and Grains 7/2006 6/2007 Plant Controller Prepared and reviewed monthly closes, financial statements, weekly forecasts, mo nthly feed estimates, commodities pricing updates, audits, and inventory varianc es. Managed and supervised team of 3 in accurate performance of AP, AR, credit a nd collections and invoicing functions. Efficiently managed manufacturing, cash flow, and inventory control activities. Key Contributions: Improved efficiency and accuracy of accounting department by developing detaile d procedures for each function and automating invoicing procedures. Covered AP d uring an extended 3 week vacation period. Led plant-wide upgrade of Agris V9 system and provided related training to all levels of employees. Monitored and controlled financial performance of transportation costs through development of monthly analysis tool comparing trucker revenue production agains t hours worked. ARLON MED, Rancho Cucamonga, CA, $25M Manufacturer of Materials for Electronics

5/2001 5/2006 Plant Controller Developed, implemented, and managed cost and daily manufacturing accounting func tions related to scrap, labor and usage variances. Prepared and presented annual budgets, product line profitability, weekly flash reports, fixed assets, capita l projects, financials variance analysis, and SOX audits. Managed and supervised staff of 3-MIS, AP, Payroll and quarterly Inventory team. Key Contributions: Recovered $25,000 by identifying errors in property tax reporting filed prior t o employment with company. Generated $15,000 annual savings in labor costs by revamping scrap and usage va riance analysis procedures, resulting in reduction of associated daily time allo tment by 1 to 2 hours. Implemented new production reporting, leading to reduction in analysis by 3 to 4 hours daily and $20,000 in annual cost containment. Led conversion of legacy software to JD Edward system for Plant Accounting and Production Reporting. MORGAN CONFECTIONS, Chino, CA, $15M Manufacturer of Fine Candies and Health Bars 1/1999 5/2001 Cost Accountant Developed, adjusted, and analyzed standard cost Bill of Materials for new and ex isting product lines. Collaborated with R&D, Sales, Marketing, Production, and P urchasing department on preparing new cost estimates. Directed, trained and ment ored 2 junior cost accountants and production reporting associates. Managed quar terly inventories, reconciliation and analysis. Key Contributions: Slashed Bill of Materials processing time by 60% through design and interfacing of Excel model with mainframe system. Improved accuracy of analysis, yields, crew size and production per man compari son by creating comprehensive Access database tool. SIMPSON PAPER COMPANY, Pomona, CA, $70M manufacturer of Fine White & Kraft Paper s 10/1989 8/1998 Cost Accountant / General Accounting Supervisor Managed cost systems, including inventory management and ongoing standard produc t costing, production variance analysis for $80 million in raw materials and $40 million in inventories. Prepared fixed assets, capital projects, and budgets. Directed team of 3 - AP, DR/CR memos and union payroll. Key Contributions: Reduced cost budget process from 2 months to 3 weeks and month end closing time from 7 to 3 days, while improving accuracy, through development of raw material management database and Excel model. Requested by management to stay on for several months after plant closure to ph ase out cost accounting functions. EDUCATION AND CREDENTIALS Master of Business Administration (MBA) * CAL POLY UNIVERSITY Pomona, Californi a Bachelor of Science in Accounting * CALIFORNIA STATE UNIVERSITY Dominguez Hills , California Professional Organizations Member, Institute of Management Accountants Computer Programs JD Edwards, FAS, AS400- BPCS & VPro, Peachtree, Quick Books, Microsoft Office, Advanced Excel- Pivot Tables and Vlookup, AgrisV9 and WeighFlow Community / Voluntary Involvement Assisting disabled and elderly individuals with daily living tasks as needed