Manages professional-level accounting functions and prepares reports, including earnings, profits/losses, cash balances, and cost accounting.  Confirms the accuracy of operating and financial statements.  Advises upper management regarding matters, such as effective use of resources and methods.   Interprets accounts and records for upper management.  Analyzes records of present and past operations, trends and costs, estimated and realized revenues, administrative commitments, and obligations incurred.  Develops, installs, and maintains budgeting systems that provide control of expenditures made to carry out activities, such as advertising and marketing, production and labor, maintenance, or project activities.  May recommend future financial plans and policies.