I am a Certified Management Accountant with an MBA and more than forty years experience in Manufacturing Accounting. There is virtually nothing that can happen in a factory that I have not been involved in at some level. There are those out there that consider me to be an expert in Cost Accounting and Cost Systems. But I have been out of work for more than two years now because I have, unbeknowstto me, become "overqualified".

I know that there is a firm out there somewhere where I could be a major aid in helping them to achieve better, more efficient throughput through eliminating constraints, reducing non-value added activities, better inventory control, and more accurate, relevant management reporting. But instead, I sit here at home. How depressing that is!