John L. Daly, CPA, CMA, CPIM, is a Chelsea, Mich. based management consultant specializing in pricing strategy, strategic planning and business turnarounds. He has taught CPE seminars since 1995. Earlier in his career, Daly was CFO for a medium-sized, tier 1 automotive parts supplier. He has also been CFO for a large restaurant chain and COO for a manufacturer of window treatments. He began his career working for the management consulting divisions of two large accounting firms. Daly is the author of "Pricing for Profitability: Activity-Based Pricing for Competitive Advantage" published by John C. Wiley & Sons, New York.