Kudler Fine Foods is a full-service specialty grocery store. It operates from three locations within the upscale neighborhoods of San Diego, California. As a self-proclaimed gourmet chef, Kathy realized she needed a centralized place to purchase the ingredients needed to create her dishes. After years in corporate America, Kathy decided to turn her passion into a new career. As a result, Kudler Fine Foods was founded in 1998. Management structure Kudler employs 127 people. Kathy serves as president of the company. The company's organizational structure is split between corporate employees and retail employees, however they are all structured to report to Kathy. At the corporate level, the Director of Finance and Accounting, Director of Store Operations, and Director of Administration and Human Resources all report directly to Kathy. As a leadership team, their role is to assist Kathy in making business decisions that would allow for the best growth opportunities. Harvey Stephens is the director of finance and accounting at Kudler. His role is to develop and implement objectives, policies, priorities and procedures related to financial management, budgeting, accounting and payroll. Additionally, supervises and participates in the preparation of financial statements and reports, including reports on estimated future costs and revenues as part of the strategic planning process. He is also responsible for creating system controls for new financial systems and developing procedures to improve existing systems. Mr. Stephens reports to 2 accounting clerks and 2 IT support specialists. While accounting clerks calculate, classify, record, and verify numerical data for use in accounting record keeping, computer support specialists are responsible for installing, modifying, and making minor repairs to personal computer hardware and software systems . They also provide technical assistance and training to system users. Within the Human Resources Department, Brenda Wagner serves as Director of Administration and Human Resources. Its role is to develop policy by directing and coordinating administrative and human resources activities, such as employment, compensation, labor relations, benefits, training and employee services. Within this role, his duties also require managing the development and maintenance of human resources systems that meet the information needs of top management. Should be familiar with legislation, arbitration decisions and collective bargaining agreements in order to evaluate industry trends. Ms. Wagner represents the Kudler management team during all negotiations of collective bargaining agreements. As an integral part of her role, Ms. Wagner is responsible for all employee relations practices.