Raymond F. Linden, C.P.A.

8250 Rattle Run Road, Columbus MI 48063

Cellular: (810) 300-3460 Fax: (866) 339-8271

Email: LindenConsult@aol.com

_______________ Objective _______________

To apply my skills and extensive experience to a challenging long-term position, where I may contribute to the growth and profitability of the company while acquiring new skills and experience.

_______________ Experience Summary ______________

• Certified Public Accountant
• CFO/Controller for past 22 years for:

o Manufacturing (15 years), construction, service, transportation and retail companies,

o successful navigation of startup, hyper-growth and turnaround phases,

o multi-company, multi-state corporate groups with over 200 employees,

o international partnerships and joint ventures.

• Extensive experience in cost accounting (job cost and process cost) and project accounting.
• Extensive experience with consolidations, financial statement forecasts and cash forecasts.
• Previous successes with startups, major expansions, mergers and acquisitions, turnarounds, new and restructured financings with banks and alternative financing sources.
• Excellent communication and tested negotiation skills. Successful presentations to investors, banks, boards of directors, all levels of management, personnel, customers and vendors.
• Extensive experience with multiple accounting packages and Microsoft Office programs, with experience building new systems, improving or re-engineering existing systems and merging multi-company systems into one cohesive unit.
• 12 years working full-time as CFO/Controller and 10 years contracted through a consulting firm as a CFO/Controller often working for multiple companies in addition to other consulting services.

• 5 years formal accounting instruction experience including cost systems and case analysis

Principal and Senior Consultant: August 2002 to Present

Contract CFO/Controller for multiple companies presenting monthly financial statements and supervising client accounting personnel.

Created numerous business plans and financial forecasts.

Industries include manufacturing, construction, service, transportation and retail

Major accomplishments:

• Successful purchase and startup of a multi-company corporate group including financing for the purchase. Developed, implemented and manage/operate accounting and cost systems, statement consolidations, and cash management and forecasts.
• Successful turnaround of a manufacturing company and subsequent successful planning and navigation of a hyper-growth phase tripling the size of the company. This turnaround positioned the company for subsequent growth and success.

Instructor – Various Accounting Courses: January 2003 to Present

Subjects include:

• Cost Accounting – Costs systems including activity based, job cost and process cost systems.
• Advanced Accounting Seminars – Advanced accounting concepts and challenges faced by Fortune size domestic and international publicly traded companies.
• Computerized Accounting – Computerized accounting systems including QuickBooks.
• Fundamentals of Accounting – Presenting accounting principles to non-accountants.

Kenneth J. Dalto and Associates (Management Consultants Firm)

Senior Management Consultant: January 1997 to August 2002

Contract CFO/Controller for multiple companies in virtually every industry.

Contract CEO during owner extended absence due to illness.

Business turnaround planning and management.

Business plans and marketing plans.

Securing bank and alternate source financings.

Business mergers and acquisitions including due diligence.

Business valuations, preparation and ultimate sales of business.

International transaction and international letters of credit management.

Major Accomplishments:

• Successful startups, business mergers and acquisitions and business sales.
• Successful turnarounds and financings.
• Successful interim CEO management.

Construction, Manufacturing, Service and Brokerage Companies

Management of financial accounting, cost accounting, cash planning, purchasing and management information systems.

Major Accomplishments:

• Successful turnaround and navigation of hyper-growth phase doubling the size of the company. This manufacturing company was losing money and financially distressed (the owner had previously lost two related companies). Developed an understanding of the cost structure allowing the company to become profitable setting it up for future rapid growth.
• Successful operational restructuring. This construction company was losing money and was financially distressed. Based on cost analysis, company was restructured and made profitable;
• Participated in due diligence, purchase of a competitor and merged all information systems.
• Developed and managed first working accounting process for numerous international partnerships and joint ventures in which the company was involved.

_______________ Education ______________

Walsh College of Accountancy and Business: Bachelor of Accounting Degree – 1983