Keep pace with today’s fi nancial realities in the corrugated industry. This seminar is designed entirely around case studies to allow participants to immediately apply the key concepts learned throughout the program. Topics will focus on issues that will give senior management a better understanding of your company’s fi nancial strategy and future.

COURSE DESCRIPTION

Mitchell E. Klingher, CPA

Mitch is a partner at the CPA fi rm of Klingher Nadler, LLP, Fort Lee, New Jersey where he heads up the fi rm’s tax and consulting departments. With over 30 years of diversifi ed public accounting experience,

Mitch specializes in paper conversion and packaging businesses and has developed industry-specifi c fi nancial courses, in conjunction with AICC, for owners, controllers, and other managers. He has written numerous papers for trade publications and is a regular speaker at regional and national meetings. He also facilitates a number of CEO Groups. He has an economics and business degree from Lafayette College, Easton, PA and is a member of the American Institute of Certifi ed Public Accountants and the NY State Society of Certifi ed Public Accountants.

LEARNING OBJECTIVES:1. Gain a better understanding of fi nancial statements and sound budget strategies

2. Create a performance measurement systems to track performance in sales, production, and customer service from a fi nancial perspective and measure its impact on the bottom line

3. Develop strategies for greater fi nancial success

4. Develop a working knowledge of costing theory & practice

5. Understand the impact and importance of incentive compensation programs

6. Understand the merger & acquisition processes

INSTRUCTOR

SCHOOL FOR FINANCIAL

TINLEY PARK, ILTuesday, November 13 &

Wednesday, November 14, 20188:00AM - 5:00PM

MANAGERS & CONTROLLERSSEMINAR

aiccbox.org

REGISTERNOW AT

WHO SHOULD ATTEND:This course is intended for any employee who is involved with the fi nancial aspects of their plant. They should have at least one year of management experience. Participants can earn up to a total of 15 hours of CPE Credit* as follows: Accounting: 3 Hours. Management - 8 Hours, Specialized Knowledge and Applications - 4 Hours. *(CPE credits will be issued by Klingher Nadler, LLP)

Schedule subject to change. For most up to date version, please visit www.aiccbox.org/calendar.

Day One Tuesday, Nov. 13 8:00AM - 5:00PM

• Welcoming Remarks • Antitrust Statement

MEET CASE STUDY COMPANIES:• ABC Sheet Plant, Inc. • Browncorr, Inc.• Crown Jewel Enterprises LLC • Graphsheet Ltd.

- Financial Reporting in the New Millennium – Where have we been, where are we now and where are we going in our eff orts to report on our results• Review of traditional forms of bottom line fi nancial reporting most suitable to external reporting - Basic elements of fi nancial statements, types of reports and an update on the convergence with International Standards• Discussion of issues relating to multi-faceted, service oriented, custom manufacturing companies• Internal versus external reporting systems with a focus on estimating system design• Introduction to contribution-based reporting• Case study in fi nancial reporting – ABC sheet plant alternatives

THE BASIC ECONOMICS OF PAPER & CORRUGATED

• Understanding board combinations and basis weight• Converting per ton prices to per MSF costs• Case study – The eff ects of changing containerboard prices

THE FUNDAMENTALS OF COSTING – COST BUILD UP METHOD VERSUS VARIABLE PROFIT PREDICTION METHOD

• Understanding fi xed and variable costs• Contrasting product costs and period costs• Contribution based costing theory and practice• Variance analysis and the limitations of cost accounting systems• Sample problems in understanding relationship between results from costing system and fi nancial reporting system using the ABC sheet plant fi nancial statements• Case study in evaluating the profi tability of potential orders

SCHOOL FOR FINANCIAL MANAGERS & CONTROLLERS SEMINAR

Day Two Wednesday, Nov. 14 8:00AM - 5:00PM

BUDGETING:

• Information required to prepare a budget• Capital budgets, departmental budgets, sales projections• Proper budget form and documentation of assumptions• Allocating the budget to each operating period• Case study – contrasting budgeting methods and formats

BUSINESS PERFORMANCE MANAGEMENT:

• Basic concepts & goals of performance measurement systems• Determining key indicators• Deciding what to measure and how often• Disseminating the results• Case study – Browncorr and Graphsheet need some help designing systems

WASTE CONTROL CONCEPTS:

• Information required to prepare a budget• Waste versus shrinkage• Industry standards and norms• Problems and potential solutions• Equipment Acquisition & Financing - Fundamental concepts - Case studies – Crown Jewel buys a high speed Flexo and Graphsheet desperately needs a laminator• Incentive compensation program - Information required to prepare a budget - Capital budgets, departmental budgets, sales projections - Proper budget form and documentation of assumptions - Allocating the budget to each operating period - Case study – contrasting budgeting methods and formats• Mergers & Acquisitions - Discussion of key concepts in the world of M and A - Case study – Browncorr, Inc., wants to make an acquisition and has identifi ed 2 targets. Or maybe they should sell? You help them decide!

For More Than 90 Years, the W. H. Leary Company has made a commitment to engineering and manufacturing quality assurance, glue application, and mechanical solutions for the packaging industry. Our expertise in integration comes from a comprehensive understanding of sensors, controls, micro-processing, machining, and high-speed multi-tasking systems.

Corporately located in Chicago, IL, Leary solutions are distributed and supported worldwide. In 2014 we formed a partnership with Robatech Group, a leading worldwide manufacturer of Hot Melt and PUR Glue Application Solutions, which expanded our reach and product offering even further into the paper converting market.

SEMINAR WILL BE HOSTED BY THE W.H. LEARY COMPANY, INC.W.H. Leary 8440 B West 183rd PL Tinley Park, IL 60487

A DYNAMIC SALES TRAINING COURSE WITH INNOVATIVE SOLUTIONS TO OVERCOME DIFFICULT SALES CHALLENGESCreated specifically for the packaging industry to address challenges in today’s rapidly changing marketplace. This new training program is designed to breathe new life into your sales team. “What got us here, won’t take us there.”Reality requires us to challenge the established thoughts, robotic behaviors, and outdated processes. This program encompasses fresh new ideas and concepts to build a solid strategy for today’s competitive landscape. This 1½ day seminar is segmented into three main components, each specific area relevant to the challenges your salespeople face every day.

Prospecting• Secure the first appointment.• Identify and pursue prospects that fit.• Learn how to use emerging technology to your advantage.

.

• Learn new strategies for creating more hours in the day.

• Understand why it's not a numbers game anymore

Time and Territory Management

• Manage your time for maximum results.

• Create more time with buyers.

Commoditization and the Price Buyer• Overcome “Your price is too high.”• Understand critical thinking.• Understand value.

WHO SHOULD ATTEND• Salespeople who want better results getting the first appointment.• Salespeople who need top line growth.• Salespeople who want to change the buyer’s focus of price.• Salespeople who never seem to have enough time to prospect.• Sales Managers who want new prospecting strategies for their team.• Sales Managers who desire higher contribution dollars.

INSTRUCTORS

Kim Brown, Corrugaed StrategiesKim is a 25+ veteran of the packaging industry, with experience in Sales, Sales Management, Marketing, and Business Development—for both the integrated and the independent. Kim founded

Corrugated Strategies to assist the independent sector, addressing their challenges in today’s competitive market. Kim applies her sales experience, knowledge of the industry, and understanding of the market as it is today, to deliver relevant and current content, keeping participants engaged, and involved. She combines idealistic passion to fire you up with concrete advice to put into practice immediately.

Cancellation PolicyAll course cancellations must be made in writing and sent to AICC, P.O. Box 25708, Alexandria, VA 22313, or faxed to (703) 836-2795. Registrants who cancel more than three weeks prior to the program date are entitled to a full refund of the registration fee; three weeks or less, but more than one week, a cancellation penalty of 50% of the registration fee will be assessed; less than one week and no shows, no refund. AICC does NOT offer refunds for those who cancel within three weeks of the program date and wish to reschedule their participation to another program or to the same program on a later date. However, substitutions are allowed and strongly encouraged and can be made from the same company for the same course date. If AICC cancels any program, a full refund will be provided. AICC may cancel programs if attendance does not meet required levels. Be sure to phone AICC to confirm a course is being held before making non-refundable airline tickets. Travel fares and hotel deposits cannot be reimbursed.

█ Credit Card █ Check (Made payable to AICC. Send to, P.O. Box 25708, Alexandria, VA 22313)

Type of Card _____________________________________________________ Name on Card _________________________________________________

Card # █ █ █ █ █ █ █ █ █ █ █ █ █ █ █ █ Exp.Date █ █ █ █ CVC Code █ █ █ █ Amount to Charge $ _______________

Signature _____________________________________________________________________________________________________

█ AICC Member

█ AICC Member

█ AICC Non-Member

REGISTER TODAY! For more information and meeting registration please contact: Chelsea May • cmay@aiccbox.org

AICC • 113 S. West Street • Alexandria, VA 22314Phone (703) 836-2422 • Toll Free (877) 836-2422

Fax (703) 836-2795 • www.aiccbox.org

AICC, The Independent Packaging Association, is uniting and celebrating the success of inspired, independent packaging companies. We are a growing membership association which has served

independents since 1974.

AICC Serves:Passionate Professionals; The independent and united; The responsive and agile.

AICC Will:Connect and cultivate; Deliver success.

REGISTRATION | CORRUGATED PACKAGING FUNDAMENTALS SEMINARFill out the form below for each attendee. (If more forms are needed please copy registration form)

Name _______________________________________________________________________________________________

Title ________________________________________________________________________________________________

Company _____________________________________________________________________________________________________________

Street Address ___________________________________________________________________________________________

City __________________________________ State ________________________ Zip _____________________________

Business Phone # _____________________________________________ Email _______________________________________

ATTENDEE INFORMATIONAttendee 1 _________________________________________________ Email _______________________________________

Attendee 2 _________________________________________________ Email _______________________________________

Attendee 3 _________________________________________________ Email _______________________________________

HOTEL INFORMATIONHomewood Suites

16245 LaGrange Road | Orland Park, IL 60467To Make Reservations: Call (708) 364-9411AICC Room Rate: $129 | Booking ID: AICC

REGISTRATION FEES

AICC Member: (Early Bird before October 1, 2018) $1195

Non-Member: $1395

AICC Member: (after October 1, 2018) $1295

SCHOOL FOR FINANCIAL MANAGERS & CONTROLLERS SEMINAR

Cancellation PolicyAll course cancellations must be made in writing and sent to AICC, P.O. Box 25708, Alexandria, VA 22313, or faxed to (703) 836-2795. Registrants who cancel more than three weeks prior to the program date are entitled to a full refund of the registration fee; three weeks or less, but more than one week, a cancellation penalty of 50% of the registration fee will be assessed; less than one week and no shows, no refund. AICC does NOT offer refunds for those who cancel within three weeks of the program date and wish to reschedule their participation to another program or to the same program on a later date. However, substitutions are allowed and strongly encouraged and can be made from the same company for the same course date. If AICC cancels any program, a full refund will be provided. AICC may cancel programs if attendance does not meet required levels. Be sure to phone AICC to confirm a course is being held before making non-refundable airline tickets. Travel fares and hotel deposits cannot be reimbursed.

█ Credit Card █ Check (Made payable to AICC. Send to, P.O. Box 25708, Alexandria, VA 22313)

Type of Card _____________________________________________________ Name on Card _________________________________________________

Card # █ █ █ █ █ █ █ █ █ █ █ █ █ █ █ █ Exp.Date █ █ █ █ CVC Code █ █ █ █ Amount to Charge $ _______________

Signature _____________________________________________________________________________________________________

█ AICC Member

█ AICC Member

█ AICC Non-Member

REGISTER TODAY! For more information and meeting registration please contact: Chelsea May • cmay@aiccbox.org

AICC • 113 S. West Street • Alexandria, VA 22314Phone (703) 836-2422 • Toll Free (877) 836-2422

Fax (703) 836-2795 • www.aiccbox.org

AICC, The Independent Packaging Association, is uniting and celebrating the success of inspired, independent packaging companies. We are a growing membership association which has served

independents since 1974.

AICC Serves:Passionate Professionals; The independent and united; The responsive and agile.

AICC Will:Connect and cultivate; Deliver success.

REGISTRATION | CORRUGATED PACKAGING FUNDAMENTALS SEMINARFill out the form below for each attendee. (If more forms are needed please copy registration form.)

Name _______________________________________________________________________________________________

Title ________________________________________________________________________________________________

Company _____________________________________________________________________________________________________________

Street Address ___________________________________________________________________________________________

City __________________________________ State ________________________ Zip _____________________________

Business Phone # _____________________________________________ Email _______________________________________

ATTENDEE INFORMATIONAttendee 1 _________________________________________________ Email _______________________________________

Attendee 2 _________________________________________________ Email _______________________________________

Attendee 3 _________________________________________________ Email _______________________________________

HOTEL INFORMATIONRadisson Hotel and Conference Center

2040 Airport Drive | Green Bay, WI 54313Room Rate: $91/night (includes breakfast)

To Make Reservations: Call (920) 494-9599Booking ID: AICC

REGISTRATION FEES

Cancellation PolicyAll course cancellations must be made in writing and sent to AICC, P.O. Box 25708, Alexandria, VA 22313, or faxed to (703) 836-2795. Registrants who cancel more than three weeks prior to the program date are entitled to a full refund of the registration fee; three weeks or less, but more than one week, a cancellation penalty of 50% of the registration fee will be assessed; less than one week and no shows, no refund. AICC does NOT offer refunds for those who cancel within three weeks of the program date and wish to reschedule their participation to another program or to the same program on a later date. However, substitutions are allowed and strongly encouraged and can be made from the same company for the same course date. If AICC cancels any program, a full refund will be provided. AICC may cancel programs if attendance does not meet required levels. Be sure to phone AICC to confirm a course is being held before making non-refundable airline tickets. Travel fares and hotel deposits cannot be reimbursed.

█ Credit Card █ Check (Made payable to AICC. Send to, P.O. Box 25708, Alexandria, VA 22313)

Type of Card _____________________________________________________ Name on Card _________________________________________________

Card # █ █ █ █ █ █ █ █ █ █ █ █ █ █ █ █ Exp.Date █ █ █ █ CVC Code █ █ █ █ Amount to Charge $ _______________

Signature _____________________________________________________________________________________________________

█ AICC Member

█ AICC Member

█ AICC Non-Member

REGISTER TODAY! For more information and meeting registration please contact: Chelsea May • cmay@aiccbox.org

AICC • 113 S. West Street • Alexandria, VA 22314Phone (703) 836-2422 • Toll Free (877) 836-2422

Fax (703) 836-2795 • www.aiccbox.org

AICC, The Independent Packaging Association, is uniting and celebrating the success of inspired, independent packaging companies. We are a growing membership association which has served

independents since 1974.

AICC Serves:Passionate Professionals; The independent and united; The responsive and agile.

AICC Will:Connect and cultivate; Deliver success.

REGISTRATION | CORRUGATED PACKAGING FUNDAMENTALS SEMINARFill out the form below for each attendee. (If more forms are needed please copy registration form.)

Name _______________________________________________________________________________________________

Title ________________________________________________________________________________________________

Company _____________________________________________________________________________________________________________

Street Address ___________________________________________________________________________________________

City __________________________________ State ________________________ Zip _____________________________

Business Phone # _____________________________________________ Email _______________________________________

ATTENDEE INFORMATIONAttendee 1 _________________________________________________ Email _______________________________________

Attendee 2 _________________________________________________ Email _______________________________________

Attendee 3 _________________________________________________ Email _______________________________________

HOTEL INFORMATIONHeritage Hills Hotel

2700 Mt. Rose Avenue | York, Pa 17402Room Rate: $119/night (includes breakfast buffet)

To Make Reservations: Call (717) 755-0123 ext. 1580Booking ID: AIC032018

REGISTRATION FEES

Cancellation PolicyAll course cancellations must be made in writing and sent to AICC, P.O. Box 25708, Alexandria, VA 22313, or faxed to (703) 836-2795. Registrants who cancel more than three weeks prior to the program date are entitled to a full refund of the registration fee; three weeks or less, but more than one week, a cancellation penalty of 50% of the registration fee will be assessed; less than one week and no shows, no refund. AICC does NOT offer refunds for those who cancel within three weeks of the program date and wish to reschedule their participation to another program or to the same program on a later date. However, substitutions are allowed and strongly encouraged and can be made from the same company for the same course date. If AICC cancels any program, a full refund will be provided. AICC may cancel programs if attendance does not meet required levels. Be sure to phone AICC to confirm a course is being held before making non-refundable airline tickets. Travel fares and hotel deposits cannot be reimbursed.

█ Credit Card █ Check (Made payable to AICC. Send to, P.O. Box 25708, Alexandria, VA 22313)

Type of Card _____________________________________________________ Name on Card _________________________________________________

Card # █ █ █ █ █ █ █ █ █ █ █ █ █ █ █ █ Exp.Date █ █ █ █ CVC Code █ █ █ █ Amount to Charge $ _______________

Signature _____________________________________________________________________________________________________

█ AICC Member

█ AICC Member

█ AICC Non-Member

REGISTER TODAY! For more information and meeting registration please contact: Chelsea May • cmay@aiccbox.org

AICC • 113 S. West Street • Alexandria, VA 22314Phone (703) 836-2422 • Toll Free (877) 836-2422

Fax (703) 836-2795 • www.aiccbox.org

AICC, The Independent Packaging Association, is uniting and celebrating the success of inspired, independent packaging companies. We are a growing membership association which has served

independents since 1974.

AICC Serves:Passionate Professionals; The independent and united; The responsive and agile.

AICC Will:Connect and cultivate; Deliver success.

REGISTRATION | CORRUGATED PACKAGING FUNDAMENTALS SEMINARFill out the form below for each attendee. (If more forms are needed please copy registration form.)

Name _______________________________________________________________________________________________

Title ________________________________________________________________________________________________

Company _____________________________________________________________________________________________________________

Street Address ___________________________________________________________________________________________

City __________________________________ State ________________________ Zip _____________________________

Business Phone # _____________________________________________ Email _______________________________________

ATTENDEE INFORMATIONAttendee 1 _________________________________________________ Email _______________________________________

Attendee 2 _________________________________________________ Email _______________________________________

Attendee 3 _________________________________________________ Email _______________________________________

HOTEL INFORMATIONHeritage Hills Hotel

2700 Mt. Rose Avenue | York, Pa 17402Room Rate: $119/night (includes breakfast buffet)

To Make Reservations: Call (717) 755-0123 ext. 1580Booking ID: AIC032018

REGISTRATION FEES

Cancellation PolicyAll course cancellations must be made in writing and sent to AICC, P.O. Box 25708, Alexandria, VA 22313, or faxed to (703) 836-2795. Registrants who cancel more than three weeks prior to the program date are entitled to a full refund of the registration fee; three weeks or less, but more than one week, a cancellation penalty of 50% of the registration fee will be assessed; less than one week and no shows, no refund. AICC does NOT offer refunds for those who cancel within three weeks of the program date and wish to reschedule their participation to another program or to the same program on a later date. However, substitutions are allowed and strongly encouraged and can be made from the same company for the same course date. If AICC cancels any program, a full refund will be provided. AICC may cancel programs if attendance does not meet required levels. Be sure to phone AICC to confirm a course is being held before making non-refundable airline tickets. Travel fares and hotel deposits cannot be reimbursed.

█ Credit Card █ Check (Made payable to AICC. Send to, P.O. Box 25708, Alexandria, VA 22313)

Type of Card _____________________________________________________ Name on Card _________________________________________________

Card # █ █ █ █ █ █ █ █ █ █ █ █ █ █ █ █ Exp.Date █ █ █ █ CVC Code █ █ █ █ Amount to Charge $ _______________

Signature _____________________________________________________________________________________________________

█ AICC Member

█ AICC Member

█ AICC Non-Member

REGISTER TODAY! For more information and meeting registration please contact: Chelsea May • cmay@aiccbox.org

AICC • 113 S. West Street • Alexandria, VA 22314Phone (703) 836-2422 • Toll Free (877) 836-2422

Fax (703) 836-2795 • www.aiccbox.org

AICC, The Independent Packaging Association, is uniting and celebrating the success of inspired, independent packaging companies. We are a growing membership association which has served

independents since 1974.

AICC Serves:Passionate Professionals; The independent and united; The responsive and agile.

AICC Will:Connect and cultivate; Deliver success.

REGISTRATION | CORRUGATED PACKAGING FUNDAMENTALS SEMINARFill out the form below for each attendee. (If more forms are needed please copy registration form.)

Name _______________________________________________________________________________________________

Title ________________________________________________________________________________________________

Company _____________________________________________________________________________________________________________

Street Address ___________________________________________________________________________________________

City __________________________________ State ________________________ Zip _____________________________

Business Phone # _____________________________________________ Email _______________________________________

ATTENDEE INFORMATIONAttendee 1 _________________________________________________ Email _______________________________________

Attendee 2 _________________________________________________ Email _______________________________________

Attendee 3 _________________________________________________ Email _______________________________________

HOTEL INFORMATIONHeritage Hills Hotel

2700 Mt. Rose Avenue | York, Pa 17402Room Rate: $119/night (includes breakfast buffet)

To Make Reservations: Call (717) 755-0123 ext. 1580Booking ID: AIC032018

REGISTRATION FEES

Cancellation PolicyAll course cancellations must be made in writing and sent to AICC, P.O. Box 25708, Alexandria, VA 22313, or faxed to (703) 836-2795. Registrants who cancel more than three weeks prior to the program date are entitled to a full refund of the registration fee; three weeks or less, but more than one week, a cancellation penalty of 50% of the registration fee will be assessed; less than one week and no shows, no refund. AICC does NOT offer refunds for those who cancel within three weeks of the program date and wish to reschedule their participation to another program or to the same program on a later date. However, substitutions are allowed and strongly encouraged and can be made from the same company for the same course date. If AICC cancels any program, a full refund will be provided. AICC may cancel programs if attendance does not meet required levels. Be sure to phone AICC to confirm a course is being held before making non-refundable airline tickets. Travel fares and hotel deposits cannot be reimbursed.

█ Credit Card █ Check (Made payable to AICC. Send to, P.O. Box 25708, Alexandria, VA 22313)

Type of Card _____________________________________________________ Name on Card _________________________________________________

Card # █ █ █ █ █ █ █ █ █ █ █ █ █ █ █ █ Exp.Date █ █ █ █ CVC Code █ █ █ █ Amount to Charge $ _______________

Signature _____________________________________________________________________________________________________

█ AICC Member

█ AICC Member

█ AICC Non-Member

REGISTER TODAY! For more information and meeting registration please contact: Chelsea May • cmay@aiccbox.org

AICC • 113 S. West Street • Alexandria, VA 22314Phone (703) 836-2422 • Toll Free (877) 836-2422

Fax (703) 836-2795 • www.aiccbox.org

AICC, The Independent Packaging Association, is uniting and celebrating the success of inspired, independent packaging companies. We are a growing membership association which has served

independents since 1974.

AICC Serves:Passionate Professionals; The independent and united; The responsive and agile.

AICC Will:Connect and cultivate; Deliver success.

REGISTRATION | CORRUGATED PACKAGING FUNDAMENTALS SEMINARFill out the form below for each attendee. (If more forms are needed please copy registration form)

Name _______________________________________________________________________________________________

Title ________________________________________________________________________________________________

Company _____________________________________________________________________________________________________________

Street Address ___________________________________________________________________________________________

City __________________________________ State ________________________ Zip _____________________________

Business Phone # _____________________________________________ Email _______________________________________

ATTENDEE INFORMATIONAttendee 1 _________________________________________________ Email _______________________________________

Attendee 2 _________________________________________________ Email _______________________________________

Attendee 3 _________________________________________________ Email _______________________________________

HOTEL INFORMATIONHomewood Suites

16245 LaGrange Road | Orland Park, IL 60467To Make Reservations: Call (708) 364-9411AICC Room Rate: $129 | Booking ID: AICC

REGISTRATION FEES

For information regarding administrative policies such as complaints or refunds, please call TarynPyle at (703) 836-2477 or email at tpyle@aiccbox.org