JOB DESCRIPTION                 Effective Date:                    


TITLE:	CONTROLLER


SUMMARY OF FUNCTIONS:

Directs the accounting and control functions, reporting the results of operations and provides chronological systems.


MAJOR DUTIES AND RESPONSIBILITIES:

1.	Develops and implements accounting policies, coordination of systems and procedures, and the preparation of operating data and special reports as required including interim and year-end financial statements.  Maintains the company's system of accounts and keeps books and records on all company transactions and assets.

2.	Establishes, coordinates and administers as an integral part of management, an adequate plan for the control of operations including, profit planning, programs for capital investing and financing, sales forecasts, expense budgets and cost standards, together with necessary controls and procedures to effectuate the plan.

3.	In conjunction with the President and Vice President of Finance, coordinates, reviews and endorses budget proposals, discusses proposed changes and significant changes.

4.	Compares performance with operating plans and standards, and reports and interprets the results of operations to all levels of management.

5.	Provides for the control and editing of all company orders, to insure conformity to established policies and procedures, and to facilitate data control and retrieval of records generated by these orders.

6.	Establishes and administers tax policies and procedures.

7.	Supervises or coordinates the preparation of reports to government agencies.

8.	Coordinates all matters of business between the company and its stock transfer agents and registrars.

9.	Provides other managers and departments with information required by them to carry out their assigned responsibilities.

10.	Assures protection for the assets of the business through internal control, internal auditing and assuring proper insurance coverage.

11.	Assists Marketing in establishing and maintaining product pricing policies.

12.	Serves as a liaison between the company and legal counsel, and recommends the appointment of independent public accountants and the extent and scope of their audit work.

13.	Provides advice on all matters to the Vice President of Finance and the President.


ORGANIZATIONAL RELATIONSHIPS:

Accountable to the Vice President of Finance.  Supervises accounting staff and the Purchasing Manager.