CFOs Make Over $500,000 Annually

Compensation in the Accounting/Financial Field, 21st Edition - 2005
Table of Contents

List of 41 benchmark jobs covered in the survey report follow:

                                                           Page

Methodology. . . . . . . . . . . . . . . . . . . . . . . . . . .i

Definitions. . . . . . . . . . . . . . . . . . . . . . . . . . ii

Interpreting the Data. . . . . . . . . . . . . . . . . . . . . iv

Participating Organizations. . . . . . . . . . . . . . . . . . .v

Compensation Data

Chief Corporate Financial Officers
  By Individual Variables. . . . . . . . . . . . . . . . . . . .1
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . . .6
       By Annual Sales . . . . . . . . . . . . . . . . . . . . .8
       By Number of Employees. . . . . . . . . . . . . . . . . 10
     Non-manufacturing Organizations . . . . . . . . . . . . . 11
       By Annual Sales/Budget. . . . . . . . . . . . . . . . . 16

Assistant Chief Corporate Financial Officers
  By Individual Variables. . . . . . . . . . . . . . . . . . . 24
  By Type of Employer vs. Remaining Variables
     Non-manufacturing Organizations . . . . . . . . . . . . . 25

Chief Divisional Financial Officers
  By Individual Variables. . . . . . . . . . . . . . . . . . . 27
  By Type of Employer vs. Remaining Variables
     Non-manufacturing Organizations . . . . . . . . . . . . . 29
       By Annual Sales/Budget. . . . . . . . . . . . . . . . . 31

Corporate Treasurers
  By Individual Variables. . . . . . . . . . . . . . . . . . . 33
  By Type of Employer vs. Remaining Variables
     Non-manufacturing Organizations . . . . . . . . . . . . . 34

Corporate Controllers
  By Individual Variables. . . . . . . . . . . . . . . . . . . 36
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . . 40
       By Annual Sales . . . . . . . . . . . . . . . . . . . . 42
     Non-manufacturing Organizations . . . . . . . . . . . . . 43
       By Annual Sales/Budget. . . . . . . . . . . . . . . . . 47
       By Number of Employees. . . . . . . . . . . . . . . . . 51

Assistant Corporate Controllers
  By Individual Variables. . . . . . . . . . . . . . . . . . . 56
  By Type of Employer vs. Remaining Variables
     Non-manufacturing Organizations . . . . . . . . . . . . . 57

Divisional Controllers
  By Individual Variables. . . . . . . . . . . . . . . . . . . 59
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . . 61
       By Annual Sales . . . . . . . . . . . . . . . . . . . . 63
     Non-manufacturing Organizations . . . . . . . . . . . . . 64
       By Annual Sales/Budget. . . . . . . . . . . . . . . . . 66
       By Number of Employees. . . . . . . . . . . . . . . . . 67

Plant/Office Controllers
  By Individual Variables. . . . . . . . . . . . . . . . . . . 68
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . . 69
       By Annual Sales . . . . . . . . . . . . . . . . . . . . 71

Chief Corporate Audit Officers
  By Individual Variables. . . . . . . . . . . . . . . . . . . 73
  By Type of Employer vs. Remaining Variables
     Non-manufacturing Organizations . . . . . . . . . . . . . 74

Accounting/Auditing Managers (all)
  By Individual Variables. . . . . . . . . . . . . . . . . . . 75
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . . 81
       By Annual Sales . . . . . . . . . . . . . . . . . . . . 83
       By Number of Employees. . . . . . . . . . . . . . . . . 86
     Non-manufacturing Organizations . . . . . . . . . . . . . 87
       By Annual Sales/Budget. . . . . . . . . . . . . . . . . 92
       By Number of Employees. . . . . . . . . . . . . . . . .100

Accounting Managers (Financial Analysis/Planning)
  By Individual Variables. . . . . . . . . . . . . . . . . . .109
  By Type of Employer vs. Remaining Variables
     Non-manufacturing Organizations . . . . . . . . . . . . .110
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .112

Accounting Managers (General Accounting)
  By Individual Variables. . . . . . . . . . . . . . . . . . .114
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .117
     Non-manufacturing Organizations . . . . . . . . . . . . .118
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .120

Auditing Managers
  By Individual Variables. . . . . . . . . . . . . . . . . . .122
  By Type of Employer vs. Remaining Variables
     Non-manufacturing Organizations . . . . . . . . . . . . .124
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .126
       By Number of Employees. . . . . . . . . . . . . . . . .129

Supervising Accountants/Auditors (all)
  By Individual Variables. . . . . . . . . . . . . . . . . . .132
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .137
       By Annual Sales . . . . . . . . . . . . . . . . . . . .138
       By Number of Employees. . . . . . . . . . . . . . . . .140
     Non-manufacturing Organizations . . . . . . . . . . . . .140
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .145
       By Number of Employees. . . . . . . . . . . . . . . . .150

Supervising Accountants (Accounts Payable)
  By Individual Variables. . . . . . . . . . . . . . . . . . .159

Supervising Accountants (Cost Accounting)
  By Individual Variables. . . . . . . . . . . . . . . . . . .160

Supervising Accountants (General Accounting)
  By Individual Variables. . . . . . . . . . . . . . . . . . .162
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .165
     Non-manufacturing Organizations . . . . . . . . . . . . .166
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .168
       By Number of Employees. . . . . . . . . . . . . . . . .170

Supervising Accountants (Payroll)
  By Individual Variables. . . . . . . . . . . . . . . . . . .174

Supervising Auditors
  By Individual Variables. . . . . . . . . . . . . . . . . . .176
  By Type of Employer vs. Remaining Variables
     Non-manufacturing Organizations . . . . . . . . . . . . .178
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .181
       By Number of Employees. . . . . . . . . . . . . . . . .184

Senior Accountants/Auditors (all)
  By Individual Variables. . . . . . . . . . . . . . . . . . .188
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .193
       By Annual Sales . . . . . . . . . . . . . . . . . . . .196
       By Number of Employees. . . . . . . . . . . . . . . . .198
     Non-manufacturing Organizations . . . . . . . . . . . . .200
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .204
       By Number of Employees. . . . . . . . . . . . . . . . .211

Senior Accountants (Cost Accounting)
  By Individual Variables. . . . . . . . . . . . . . . . . . .218

Senior Accountants (Financial Analysis/Planning)
  By Individual Variables. . . . . . . . . . . . . . . . . . .219
  By Type of Employer vs. Remaining Variables
     Non-manufacturing Organizations . . . . . . . . . . . . .220
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .222

Senior Accountants (General Accounting)
  By Individual Variables. . . . . . . . . . . . . . . . . . .224
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .227
       By Annual Sales . . . . . . . . . . . . . . . . . . . .229
     Non-manufacturing Organizations . . . . . . . . . . . . .230
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .233
       By Number of Employees. . . . . . . . . . . . . . . . .235

Senior Auditors
  By Individual Variables. . . . . . . . . . . . . . . . . . .239
  By Type of Employer vs. Remaining Variables
     Non-manufacturing Organizations . . . . . . . . . . . . .241
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .244
       By Number of Employees. . . . . . . . . . . . . . . . .246

Accountants/Auditors (all)
  By Individual Variables. . . . . . . . . . . . . . . . . . .249
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .255
       By Annual Sales . . . . . . . . . . . . . . . . . . . .257
       By Number of Employees. . . . . . . . . . . . . . . . .260
     Non-manufacturing Organizations . . . . . . . . . . . . .262
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .267
       By Number of Employees. . . . . . . . . . . . . . . . .276

Accountants (Accounts Payable)
  By Individual Variables. . . . . . . . . . . . . . . . . . .287
  By Type of Employer vs. Remaining Variables
     Non-manufacturing Organizations . . . . . . . . . . . . .288
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .290

Accountants (Cost Accounting)
  By Individual Variables. . . . . . . . . . . . . . . . . . .291
  By Type of Employer vs. Remaining Variables
     Non-manufacturing Organizations . . . . . . . . . . . . .293
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .294
       By Number of Employees. . . . . . . . . . . . . . . . .296

Accountants (Financial Analysis/Planning)
  By Individual Variables. . . . . . . . . . . . . . . . . . .298

Accountants (General Accounting)
  By Individual Variables. . . . . . . . . . . . . . . . . . .299
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .303
       By Annual Sales . . . . . . . . . . . . . . . . . . . .304
     Non-manufacturing Organizations . . . . . . . . . . . . .306
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .309
       By Number of Employees. . . . . . . . . . . . . . . . .314

Auditors
  By Individual Variables. . . . . . . . . . . . . . . . . . .322
  By Type of Employer vs. Remaining Variables
     Non-manufacturing Organizations . . . . . . . . . . . . .324
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .326
       By Number of Employees. . . . . . . . . . . . . . . . .328

Junior Accountants/Auditors (all)
  By Individual Variables. . . . . . . . . . . . . . . . . . .330
  By Type of Employer vs. Remaining Variables
     Non-manufacturing Organizations . . . . . . . . . . . . .333
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .336
       By Number of Employees. . . . . . . . . . . . . . . . .339

Junior Accountants (General Accounting)
  By Individual Variables. . . . . . . . . . . . . . . . . . .343
  By Type of Employer vs. Remaining Variables
     Non-manufacturing Organizations . . . . . . . . . . . . .345
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .347
       By Number of Employees. . . . . . . . . . . . . . . . .349

Junior Auditors
  By Individual Variables. . . . . . . . . . . . . . . . . . .351
  By Type of Employer vs. Remaining Variables
     Non-manufacturing Organizations . . . . . . . . . . . . .352
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .354
       By Number of Employees. . . . . . . . . . . . . . . . .356

Senior Account Clerks (all)
  By Individual Variables. . . . . . . . . . . . . . . . . . .358
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .362
       By Annual Sales . . . . . . . . . . . . . . . . . . . .365
       By Number of Employees. . . . . . . . . . . . . . . . .367
     Non-manufacturing Organizations . . . . . . . . . . . . .371
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .374
       By Number of Employees. . . . . . . . . . . . . . . . .379

Senior Account Clerks (Accounts Payable)
  By Individual Variables. . . . . . . . . . . . . . . . . . .385
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .387
     Non-manufacturing Organizations . . . . . . . . . . . . .388

Senior Account Clerks (Accounts Receivable)
  By Individual Variables. . . . . . . . . . . . . . . . . . .390
  By Type of Employer vs. Remaining Variables
     Non-manufacturing Organizations

Senior Account Clerks (General Accounting)
  By Individual Variables. . . . . . . . . . . . . . . . . . .393
  By Type of Employer vs. Remaining Variables
     Non-manufacturing Organizations . . . . . . . . . . . . .395
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .396
       By Number of Employees. . . . . . . . . . . . . . . . .398

Senior Account Clerks (Payroll)
  By Individual Variables. . . . . . . . . . . . . . . . . . .400

Account Clerks (all)
  By Individual Variables. . . . . . . . . . . . . . . . . . .401
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .408
       By Annual Sales . . . . . . . . . . . . . . . . . . . .411
       By Number of Employees. . . . . . . . . . . . . . . . .416
     Non-manufacturing Organizations . . . . . . . . . . . . .422
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .427
       By Number of Employees. . . . . . . . . . . . . . . . .439

Account Clerks (Accounts Payable)
  By Individual Variables. . . . . . . . . . . . . . . . . . .452
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .456
       By Annual Sales . . . . . . . . . . . . . . . . . . . .458
       By Number of Employees. . . . . . . . . . . . . . . . .460
     Non-manufacturing Organizations . . . . . . . . . . . . .461
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .464
       By Number of Employees. . . . . . . . . . . . . . . . .468

Account Clerks (Accounts Receivable)
  By Individual Variables. . . . . . . . . . . . . . . . . . .473
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .476
     Non-manufacturing Organizations . . . . . . . . . . . . .477
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .480
       By Number of Employees. . . . . . . . . . . . . . . . .483

Account Clerks (Credit/Collection)
  By Individual Variables. . . . . . . . . . . . . . . . . . .486
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .488
     Non-manufacturing Organizations . . . . . . . . . . . . .489
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .491
       By Number of Employees. . . . . . . . . . . . . . . . .492

Account Clerks (Data Processing)
  By Individual Variables. . . . . . . . . . . . . . . . . . .494
  By Type of Employer vs. Remaining Variables
     Non-manufacturing Organizations . . . . . . . . . . . . .495
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .497
       By Number of Employees. . . . . . . . . . . . . . . . .499

Account Clerks (General Accounting)
  By Individual Variables. . . . . . . . . . . . . . . . . . .501
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .504
       By Annual Sales . . . . . . . . . . . . . . . . . . . .506
       By Number of Employees. . . . . . . . . . . . . . . . .508
     Non-manufacturing Organizations . . . . . . . . . . . . .508
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .511
       By Number of Employees. . . . . . . . . . . . . . . . .513

Junior Account Clerks (all)
  By Individual Variables. . . . . . . . . . . . . . . . . . .516
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .520
       By Annual Sales . . . . . . . . . . . . . . . . . . . .523
       By Number of Employees. . . . . . . . . . . . . . . . .525
     Non-manufacturing Organizations . . . . . . . . . . . . .527
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .530
       By Number of Employees. . . . . . . . . . . . . . . . .536

Junior Account Clerks (Accounts Payable)
  By Individual Variables. . . . . . . . . . . . . . . . . . .541
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .544
       By Annual Sales . . . . . . . . . . . . . . . . . . . .545
       By Number of Employees. . . . . . . . . . . . . . . . .547
     Non-manufacturing Organizations . . . . . . . . . . . . .548
       By Number of Employees. . . . . . . . . . . . . . . . .550

Junior Account Clerks (Accounts Receivable)
  By Individual Variables. . . . . . . . . . . . . . . . . . .552
  By Type of Employer vs. Remaining Variables
     Non-manufacturing Organizations . . . . . . . . . . . . .553

Junior Account Clerks (Credit/Collection)
  By Individual Variables. . . . . . . . . . . . . . . . . . .555

Junior Account Clerks (General Accounting)
  By Individual Variables. . . . . . . . . . . . . . . . . . .557
  By Type of Employer vs. Remaining Variables
     Non-manufacturing Organizations . . . . . . . . . . . . .558

Payroll Clerks
  By Individual Variables. . . . . . . . . . . . . . . . . . .561
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .565
       By Annual Sales . . . . . . . . . . . . . . . . . . . .568
     Non-manufacturing Organizations . . . . . . . . . . . . .570
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .573
       By Number of Employees. . . . . . . . . . . . . . . . .579

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