This document outlines Roadway's transition of its Finance department from an organization focused on tasks to a strategic business partner focused on value creation. It discusses establishing the right structure, skills, and processes through organizational development phases to build, grow and sustain the program. The Finance department now closely partners with other departments to provide early warnings on metrics, perform business analysis, and set strategic visions to improve returns.

1. # 1
Roadway On Road toRoadway On Road to
Finance ExcellenceFinance Excellence
August 18, 2006

2. # 2
Vision of Focus on Value Creation

3. # 3

4. # 4

5. # 5
Current State vs. Future Vision ofCurrent State vs. Future Vision of
Finance Excellence ProgramFinance Excellence Program
Current State – Q2 2005 Future Vision – Q2 2006
Organizational silos Business partners
Task orientation Results orientation
Reactive - data focused Proactive economic analysis to
support business decisions
Skills focused on tasks Strong analytical and technical skills
Maintain status quo Continuous improvement
Complex systems environment Enhanced systems environment

6. # 6
Organizational DevelopmentOrganizational Development
• Vision
• Structure
• Skills and Attributes
• Phases
Phase Attributes Timeline Action
1 Build 6 months Right structure, Right skills, Right
attitude
2 Grow 1-2 years Right size, Right systems, Right
processes
3 Sustain Long-term Edge, Energy, Agility, Influence,
Opportunity

7. # 7
Organization StructureOrganization Structure
Organize around key business partners / stakeholders with
clearly defined and well aligned roles and responsibilities
• Roadway/Corporate leadership – FP&A (Rev. analysis; Ops. Analysis;
Financial planning; Capital planning)
• Corporate stewardship – Accounting (Financial reporting; Accounting;
Internal controls)
• DVPs/Field (Key profit centers) – Field Finance (Profit analysis and
Performance vs. Plan by division/district)
• Roadway business – Business Performance Management (Cost
model; data warehouse; daily, weekly, monthly business reports; special
projects)

8. # 8
Actions Accomplished – Q2-2006Actions Accomplished – Q2-2006
• Right Structure – Right Size – Right Skills
• Roadway Finance Leadership Team
• Seamless Transition while focusing on and delivering value creation
• Successful integration of Field Finance into Field Management
• Phase 2 of RFE programs in process:
– Peoplesoft and System Environment Optimization
– G&A and Field Budgeting and Reporting Tools Upgrade
– Revenue Analysis for Results Optimization;
– Effective Management Reporting; and
– Costing Model Revision.

9. # 9
Roadway Finance Today: A Strategic BusinessRoadway Finance Today: A Strategic Business
Partner Focused on Value CreationPartner Focused on Value Creation
• Early beacon – constant vigilance on key metrics
– Ops: LF, Op. Productivities, Labor mix, Safety, Key Cash Flow drivers
– Sales: Cust Mix, Product Mix, CSNI/TRI, Churn, Revenue Quality, Volume, Service
– Fin: Meeting commitments – Plan, Forecasts, PI; Adequacy of Reserves, SOX
• Business partnership with Sales, Ops, & Field
– Examples: Strategic Rev Analysis Team, LF HIT Team,
– Build bridges through movement of personnel between Finance, Operations, and
Sales/Marketing/Pricing
– Field profit bridges with key drivers, and monthly/quarterly Field Review Meetings in
collaboration with Sales & Operations. leading to timely actions with cross-functional
support.
• Business Performance Steward
– Track performance vs commitments
– ID areas of opportunity and cause action to deliver
– Ongoing tracking & feedback
• Partner in setting strategic vision, stretch goals, and path to get there
– LT Profitable Growth, Asset Utilization, Optimized Network,

10. # 10
Roadway Finance: Next StepsRoadway Finance: Next Steps
• Partner with Roadway Leadership Team to create Strategic
Vision:
– Vision for 2010 and How to get there
• Focus on improving return on investment through improved
asset utilization
• Improved performance on Revenue waterfall (from Gross to
Net)
• Tools upgrade
– Integrated Forecasting, Management Reporting, Costing Model,
Executive Dashboard, Decision Support Tools, Online training
• Constant skill upgrade
• Well-defined career paths