• oversee China finance activities for 4 BU & 3 branch & AP learning center including (statutory and Corporate reporting, cash budget, annual audit, and tax issue and fiancé analysis.• responsible for Monthly/Quarterly/ Yearly end closing, financial report, budget& forecast, SOX, cash flow & work capital control in line with SJM policy, tax and statutory requirement.• Initiate SOP to implement best practices by setting up automatic system mapping to mitigate the risk.• Innitiate to upgrade MFG-PRO System by re-configure & consistent inventory, customer master file in different system to improve efficiency.• Ensure accurate booking for new business model in line with local requirement (Machine upgrading, Lease, service P&L, AP learning center allocation) • Reviews monthly balance sheet accounts reconciliation & investigate the variance to solve un-reconciliation item • Prepare monthly performance review to present actual results against operating plans • Provide finance analysis to disclose the business opportunity & develop strength:• Review business contract to track margin & term to maz the company profit.• Develop BU P&L by sales, Margin and OP, conduct Sale and Margin analysis by Region/BU/distributor ;Track Cost & Expense control by Region/sales person/ type or item vs. budget • Work closely with CS, Marketing on Price, discount, rebate, Free of goods accrual and use analysis. • Conduct Warranty, E&O, Markup analysis • Work with C&B to make accurate bonus accrual to assess division performance analyze the gap for actual vs. forecast.• ensure healthy cash flow, stress credit control & reduce expired prod to improve working capital turns by control DSO & DOH by BU• Lead finance team by Coaching, on job training, process improvement, to enhance performance.• Coordinate with internal and external auditors (E&Y) on annual audits & complete local tax filing & corporate tax reporting, Transfer price documentation.

oOversee all activities for 4 BU & 10 ledger (two Plant and 4 sales & 1 service company) including statutory and Corporate reporting, cash budget, annual audit, tax, SOX, Budget/forecast & fiancé analysis)oPrepare actual & Forecast commentary & bridge; finance highlight & operation review to present actual results vs. monthly/quarterly/yearly plan/forecast including sale, margin, mix, expense, working capital, order, backlog , DSO, DOH, CAPEX etc. oProvide finance analysis for business support: ?Track Capex & conduct invest analysis(NPV, IRR, Payback Methods) ?P&L by ledger/BU/Product line/Region, track & comparison weekly order, backlog ,& sales updated . ?Work with commercial team on Price, discount, rebate, promotion, coop-fund analysis, Make Bid , quotation & contract term review & promotion proposal. ?Warranty, Cost of Quality, E&O, analysis & apply Eaton policy to Acquisition company ?Preparing profitability analysis for commercial activities/new product launches(NPI) ?Sale and Margin analysis by channel/Brand/Region/distributor/Tier/product line/ project?Cost & Expense control by cost center/Region//sales person/ item vs. budget & last year oTake part in KPI setting & appraisal Quarterly performance result by region/prod line/person. oPrepare Annual budget, monthly forecast & 5 years strategy plan & make proper analysis. oManagerWorking capital, cash forecast, cash pool, credit control to improve DSO & DOH by ledger/Region/BU oLead team by Coaching, Process improvement, delegating, performance reviews . oConduct BS accounts reconciliation review for NA Region & follow up correction. oCoordinate with internal & external auditors (E&Y) on annual audits & complete local tax filing & corporate tax report(FAS109), Transfer price documentation; update travel policy related IIT to avoid tax risk. oLead region SOX filing & review biz process to identify risk to take action & submit LOR.oAssists to upgrad SAP systems in NA.

• Oversee overall finance for EJK(one manufacturing & 4 sale office) includes statutory, Tax, management report ,budget, forecast, financial analysis, annual audit, SOX, treasury ,working capital etc...• Develop EJK accounting system to Streamline process in line with Emerson and local government requirement..• Implement Ufsoft system in EJK to ensure accuracy accounting, standard cost, and management information.• Setup credit control policy to review credit limit & develop collection plan to reduce credit risk.• Support business team to develop cost & price model for bid & Quotation negotiations; Review contractual term with customer & supplier to maximize company profitability .• Work with Market to develop business model for new regions/channels/program/store. Conduct what if analysis to support price strategy/Rebate/Incentive/Commission program.• Present monthly results to review by customer/product margin, sale channel/region performance results, interpret major variances with forecast, budget, LY & suggest necessary action.• Design store & branch performance metrics & breakeven point to deeply studying loss cause & take improvement action.• Organize quarterly forecast & annual budget, establish performance metrics & assumption to branch and each store. Conduct in depth analysis for Branch by channel/product line, for Store by region/ product line.• Conduct what if analysis for three key store (B&Q, Oriental Home, Home-mart) to exposure Financial impact on stopping Home Control product.• Update Quarterly Internal control questionnaire identify key risk & develop control action plan• Treasure management (cash-flow forecast) to ensure sale office posses sufficient fund for operation & minimize financing cost; Assist in cash pool for Emerson Corporate.• Build up good relationship with various governments, internal and external audits (PWC).• build up finance team (recruit, coach, appraisal) to direct them to achieve department goal

• Drive cost & inventory process improvement(WIP reconciliation , excess inventory sold process, cycle count implement, implement ABC cost method ) • Manage costing including STD costing maintenance, master data, BOM, routing, work center, rate setting , inventory physical & cycle count, & verify cost accumulate & allocation .• Inventory management by analyzing its turn, aging, construction, E&O review & reduce the finance impact 5m on E&O.• Provide special project analysis on price quotation, product transfer, make or buy decision, capital investment & review purchasing contract. FA, depreciation reconciliation (due to US GAAP ).• Prepare quarterly actual cost review for BU to present finance impact on below change ( Price, yield, Volume, Routing, mix)• Complete monthly, quarterly, annual management report to HQ. (actual bridge analysis, KPI report)• Conduct monthly forecasting, deliver flash report & bridge analysis (fast vs. fast, fast vs. plan) to HQ• Handle Quotation , Transfer Price to ensure proper inter-company markup & profitability.• Work with Engineer & Sourcing to develop new product cost model, support product transfer & localization project.• Track cost saving project to implement lean project to drive manufacturing & supply china productivity improvement.• Prepare plant performance review to comment on Manufacturing productivity, cost of Quality, Scrap, production Yield, conversion Efficiency, Capacity utilization, costing by Cost Center, Spending Gap Analysis , Bottleneck Report, Cost Savings , CAPEX Spending, localization assessment, customization investigation.• Coordinate 3 years strategy plan and AOP & conduct STD cost revaluation (material, labor and OH absorption).• Assist FC to consolidate China (3 plant ) operation performance & provide in depth causal analysis on sales Price/Volume/mix, and manufacturing Variance on PPV, MUV, Labor & OH spending, efficiency & production volume VAR

• Maintain Oracle system configuration & take as leader to implement successfully Oracle to 10.7 for China area • Oversee the finance, accounting, tax, Audit, statutory report and manager report in China (Consolidate one legal and 4 branch)• Update finance policy to streamline finance process in 4 branches to align corporate policies and local government requirement.• Perform cash flow forecast in China, reduce travel balance from 4m to 1m and improve DSO for China Region.• Conduct Balance Sheet account analysis & reconciliation and clear up over due acc to safeguard company assets. • Take part in annual budget and updated annual Mass-allocation formula in Oracle for BG work exchanges. • In charge of Month/Quarterly/yearly closing, prepare statutory report & management report in line with US & Chinese GAAP, make commentary & explain the variance and proposal the action plan.• Manage PRC finance team including hiring, evaluating, coaching & motivating them to make better performance• Closely contact and communicate with Tax bureau to solve our tax issue and develop tax plan• Liaise and co-ordinate with SAFE, Banker, and external auditor (Deloitte)• Design consistent report template & mapping file to reduce cycle time (from 5 days to 2.5 days) & enhance work efficiency

• Prepare 5year plan & operational budget & capital budget • Perform cash flow forecast for PRC( including 31 branches), conduct working Capital control, Drive AR and inventory turns improvement for branches and set target & conduct result analysis for branches.• Design template for report consolidation for 31 branches performance & Organize sales forecast, annual budget for branch.• Compare business performance metrics & perform benchmarking study for industry and some special analysis (NPI, IRR, review contractor term, ROI, ROS, WCC, financing, investment appraisal, summit tax plan).• Make inter-Company reconciliation, find root cause & clear dispute account to streamline and improve the recon process. • Develop credit evaluation & control to clear overdue accounts to reduce DSO greatly from 109 days to 87 days • Cost Accountant in He Dong Factory 06/1990-03/1994• As Management Trainee joined OTIS and Rotate in several functions such as AP for material, GL, FA, cost • Work with engineering for NPI project for BOM, routing creation to develop cost estimate for new product localization. And provide project feasibility analysis• Maintain accurate daily cost data ( update Engineering change, check BOM, routing, work center, cost center information and verify fix & variable rate for labor and burden to roll up cost.)• Manager cost closing &perform manufacturing variance analysis (Purchase price Variance, material usage variance, Labor and OH spending and efficiency variance, Engineering change variance)• Participant in Annual operation budget and update cost drive and cost allocation principle to separate fix &variable OH rate to conduct STD cost revaluation (material, labor and OH absorption).