DONNIEL S. SCHULMAN is both a Partner and the Americas Theater Leader for the Financial and Cost Management practice at PricewaterhouseCoopers, LLP. Mr. Schulman has 18 years of industry and consulting experience in areas of reinventing the office of the CFO, business process reengineering, and shared services implementation. JOHN R. DUNLEAVY, CPA, is a Partner at PricewaterhouseCoopers, LLP, specializing in the communications finance and accounting fields. He has extensive experience in consulting to the telecommunications, food processing, broadcasting, and education industries in the a...