Business rations and formulas, 2002 (1-9-17)

STEVEN M. BRAGG, CPA, CMA, CIA, CPM, CPIM, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young. He received a master's degree in finance from Bentley College, an MBA from Babson College, and a bachelor's degree in economics from the University of Maine. He is also author of Just-In-Time Accounting and Managing Explosive Corporate Growth and coauthor of The Controller's Function, all from Wiley. He resides in Englewood, Colorado.