1. CARMEN MARTINEZ DELGADO
Addres: Avenida Centenario PH Sol del Este, 28A apartment, tower 1
Costa del Este- Panama
Contact: +507 61343459
e-mail: cmartinez1701@yahoo.com
CAREER QUALIFICATION
Senior Finance & Accounting Analyst with more than 20 years of experience in different Finance Business
areas (Accounting , Finance Analysis, Corporate Finance Process, Manufacturing Operation Plant -Cost
Control, Account Payable, Account Receivable, Payroll, Budget Control ), analytical and with strong
Business Reporting & Financial skills. Currently I am looking for new challenges to continue my professional
career and contribute in a new Organization/Corporation.
PROFESSIONAL EXPERIENCE
Inversiones La Viña S.A. (La Viña-Convenience Store)
December 2014 to present: Manager-Director
La Viña Store is a personal business project I developed in Panama. It was an excellent opportunity to learn
how to develop a retail business considering and managing all needed activities legal and operational in
order to start and ensure a successfully ongoing operation.
Procter & Gamble Panama
March 2012 to August 2014: LA Strategic Planning Finance & Analyst.
LA Financial Reporting for key business measures to provide perspective on Business Analysis.
 Forecast accuracy Monthly Tracking (Volume Shipment and Sales).Past 12M, Past 6M, Past 3M.
 Prepare Monthly Drumbeat for Top Management business review. (Profit, Gross Merging, Sales
growth, Market Shares, Cost & People Cost).
 Regional Support for Demand Planner Process & Forecast Analysis.
 People Cost Monthly tracking for Budget control & Annual Forecast.
 Monthly Shipment by Market Channel Reporting.
Position Achievements: Standardize and design new reports to submit monthly financial information to Top
Management as well as key customers. This simplification reduced the number of reports by 40 % and a time
reduction of 5 to 3 days being able to invest more time in business data analysis and to develop new
initiatives.
January 2006 to March 2012: Transfer Pricing Operation Analyst.
(Procter & Gamble Venezuela 2006/ 2008 - Procter & Gamble Panamá 2009-2012)
 Work with Implementation Team to integrate new P&G Acquisitions (i.e. Gillette / Wella) to Transfer
Pricing Model.
 Define and communicate the Transfer Pricing for new initiatives in all Latin America Countries and
Canada.
 Upload and update prices in systems (SAP & Web Reporting).
 Ensure Transfer Pricing Compliance.
Position Achievements: Design a Transfer Pricing tool in order to automate pricing calculation and reporting.
I developed this project with a system developer external Company. It was a successfully project that
reduced timing for pricing calculation and system data validation in order to avoid legal penalties fee.

2. Procter & Gamble Venezuela
November 2000 to January 2006: Latin America Official Shipment Volume Report Process owner.
 Ensure Shipment data flow and accuracy result in all system.
 Consolidate Monthly Demand Volume Forecast and historical Volume for Latin America Top
Management and Global P&G Management.
 Tracks weekly Volume Shipment versus Best Estimate for LA President and Global Management
 Tracks Volume new initiatives versus target completion and share the scorecard to Top
Management.
Position Achievements: Ensure one single number for Shipment Volume in Latin America Region. The
countries were using different systems sourcing and method to report this information generating a lot of
noises in the process but I successfully established official standard reports and sourcing eliminating reworks
and process noise.
May 1999 to November 2000: LA Expatriate Payroll Process.
Prepare monthly Expatriate Payroll for Peru, Puerto Rico, Chile and Guatemala. Ensure accurate Monthly
payment according to the company police and ensure monthly accounting process completion.
July 1995 to May 1999: Venezuela Import Cost Category and BDF Budget owner.
Manage the Venezuela Import category product by updating all the transaction in the accounting system,
(Intercompany payment, Inventory movement, Import Freight) and run the monthly closing to define the final
Import Category Cost.
Admin and control DBF Budget. The BDF (Brand Support Expense) is a budget defined for P&G to support
the Local Customers promotion activities; the fund is a % of sales. I prepared this budget in a quarterly basic
and communicate to the Sales Representative in order to ensure the Company-Customer execution.
April 1993 to July 1995: Guatire Plant- Manufacturing Expenses Control & Fixed Asset
Ensure right accounting process for manufacturing expenses (Depreciation, People Cost, Operation Plant),
track real expenses versus budget and prepare monthly report to provide perspective.
Control the Plant Capital Expenditure and make capitalizations. Prepare Monthly Capital Project Tracking
Report and communicate.
April 1990 July 1993: Guatire Plant – Material Cost Control for Baby Care
Ensure accurate cost material process for Baby Care: Inventory accounting for local and import material
(Raw Material, Packing Material and Freights), production cost, scraps and finish good cost. Monthly
Accounting closing and cost reconciliation report analysis.
EDUCATION
Bachelor of Business – Commercial Administration
Tecnológico Antonio Jose de Sucre, Cercaras Venezuela.
Professional Development
Corporate Business Model– P&G Academy – November 2013
Annual Finance Collage, Mexico – September 2012
Effective Business writing – P&G Academy - April 20012
Corporate Athlete - Energy Management for Full Engagement – P&G Academy – October, 2010
Financial Reporting Breakthrough – P&G Academy – July, 2012

3. MSA Accounting – P&G Academy – April, 2012
Accounting Qualification - P&G Academy – June, 2005
Worldwide Business Conduct - P&G Academy – July, 2005
PROFESSIONAL SKILLS
 Mastery: Business, organization, and professional/technical.
 Operate with discipline: Acting with a sense of urgency and the end result in mind.
 Make Clear Choices: Thinks through options and is assertive in making choices
in the face of uncertainty
 Simplify apply 80/20: Drives out all unnecessary, overly complex, or
duplicative work/costs that do not create value.
 Transparent, Inclusive and Colaborative.
 Develops Capability: Teach, Coah and Mentor others in the Organization.
SYSTEMS
 SAP for: Accounting Consolidation, Supply Chain, Master Data, Account Payable .i.e.
 Business Warehouse.
 Microsoft Office (Outlook. Excel-Complex Formulas and Pivots, Word and Power Point)
 Financial Reporting Systems: Analysis for Office and Citrix.
ADITIONAL INFORMATION
Date of birth: February, 09 1969
Place of birth: Caracas, Venezuela
Married with 3 sons