John A. Miller

President and CEO

Arkonas is led by John A. Miller, founder and principal author of One Eighty, the monthly newsletter for the performance and measurement community. With 40 years experience both in industry where he held the position of CFO for a publicly held New York Stock Exchange company and as a principal to industry for an international consulting firm, John combines the skills of a consultant with the mindset of a CFO.

John is a frequent and featured speaker at international and domestic conferences, seminars, summits, and training events. A prolific author, John has published over 50 articles, papers, and books. More recently John was the Subject Matter Expert on the APQC/CAM-I consortium best practice study on Calculating and Reporting Customer Profitability (2005) and led the CAM-I Interest Group for customer profitability and valuation (2007). In 2008, he was awarded the Bob Bonsack Award in recognition of his distinguished contribution to the field of cost management.

As pioneer in the area of Activity-Based Costing and Activity-Based Management, John is credited with several firsts:

• Published one of the first articles on ABC (Productivity's New Math)
• First international ABC training program (INCAE University)
• Subject Matter Expert on the first Best Practice Consortium study on Activity-Based Management. SME on three subsequent ABC best practices studies
• Published Implementing Activity-Based Management in Daily Operations (John Wiley and Sons), the definitive work on Activity-Based Management and the first ABC book to sell 20,000 copies

jmiller@arkonas.com

Carlos A. Pulido

Managing Director

Carlos is a Managing Director of Arkonas Group since November 2003. He majored in Business Administration from Saint Michael´s College in Colchester, Vermont. He specializes in cost and profitability management services. Previously, Carlos worked as a consultant at Arthur Andersen for 7 years where he held positions ranging from analyst to Project Manager, participating in numerous engagements related to Strategic Cost Management, with extensive experience related to the design and implementation of cost and profitability models for various industries.

Carlos has participated as part of the team, and in many cases as a leader in various projects for the Telecommunications, Finance, Manufacturing, and Services industries. Carlos has attended various conferences and courses related to business performance management and cost and profitability both in Venezuela and the United States.

Carlos belongs to the Target Costing interest group from the Consortium of Advanced Management - International (CAM-I). This group meets 4 times a year in different U.S. cities where its members share ideas and best practices to help companies from the international community improve their performance and to implement new methodologies related to this hot topic.

cpulido@arkonas.com

Ricardo Garcia Viani

Director

Ricardo is a Director of Arkonas Group. He majored in Industrial Engineer Cum Laude from the Andres Bello Catholic University and an MBA specialized in General Management and Finance from Columbia University in New York. He has 6 years experience in the area of Strategic Planning and Finance and 2 years of experience in Business Consulting. He has gained experience in cost and profitability through cement manufacturing companies in Croatia and Venezuela, by participating in various projects of Cost Reduction, Continuous Improvement, Business Plan Developing and Monitoring, Monitoring and Control of Working Capital and through various projects in Strategic Cost Management with Arkonas, specifically related to design and implementation of cost and profitability models in various industries.

Ricardo has participated as part of the team, and in some cases as a leader in various projects in manufacturing and service industries.

rgarcia@arkonas.com