NewAccounting Manager JobotAccounting ManagerCleveland, OH$90,000–$120,000 / yearOversee all aspects of accounting management including billing, financial statements, general ledger, cost accounting, payroll, accounts payable, accounts receivable, budgeting, tax compliance, inventory accounting, revenue recognition, and various special analyses. 3. Prepare and present financial reports in an accurate and timely manner; clearly communicate monthly, quarterly, and annual financial statements; collate financial reporting materials for all donor segments, and oversee all financial, project/program and grants accounting.
NewMEP Manager JobotMEP ManagerCleveland, OH$100,000–$175,000 / yearOur robust offering—which includes strategy, operational improvements, construction, and engineering—enables us to create one-of-a-kind solutions at the highest levels of customization, delivering precision and partnership to some of the world’s most sophisticated organizations. Information collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal.
Sr Civil/Structural PE / Dept. Manager JobotSr Civil/Structural PE / Dept. ManagerAkron, OH$150,000–$185,000 / yearWe provide Complex Design-Build services including Process, Mechanical, Piping & Layout, HVAC / Dust Control, Fire Protection & Plumbing, Electrical, Instrumentation & Controls, Civil & Structural, and Architectural; ensuring all projects are designed and constructed to specifications, on schedule and within budget. Information collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal.
NewElectrical Project Manager JobotElectrical Project ManagerAkron, OH$120,000–$200,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. By applying for this job, you agree to receive calls, AI-generated calls, text messages, or emails from Jobot, and/or its agents and contracted partners.
NewProject Manager | Commercial Construction JobotProject Manager | Commercial ConstructionCleveland, OH$115,000–$150,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. Our in-house teams cover every phase of the project lifecycle - from estimating and engineering to construction and accounting - allowing us to move faster, coordinate seamlessly, and deliver results our clients can count on.
Construction Project Manager JobotConstruction Project ManagerEast Cleveland, OH$100,000–$150,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. Our portfolio spans healthcare, education, institutional, and retail sectors, working with notable clients including major hospitals, universities, and corporate firms.
Remote Tax Manager JobotRemote Tax ManagerCleveland, OHRemote$140,000–$170,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. The ideal candidate will have a strong background in public accounting, with a focus on complex tax returns for S Corp and Partnerships and their HNW owners.
Finance Manager (Manufacturing) JobotFinance Manager (Manufacturing)Mentor-on-the-Lake, OH$125,000–$190,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. With a mission centered on eliminating preventable blindness, the company combines innovation, operational excellence, and global collaboration to deliver impactful products and drive meaningful healthcare advancements worldwide.
Rental Sales Manager Hogan TransportationRental Sales ManagerCleveland, OHHogan Transportation is a 100-year-old full-service, multi-faceted transportation company operating throughout North America with a tradition of unparalleled, personalized service to clients, utilizing first-class equipment and advanced technology. This position is integral to Hogan fulfilling its goal of being recognized as the most respected transportation provider in the industry by continually focusing on providing the highest quality experience possible for our customers, employees, and strategic partners.
Registered Nurse - Manager, Correctional - $1,261 per week Supplemental Health CareRegistered Nurse - Manager, Correctional - $1,261 per weekGrafton, OH$1,180–$1,261 / weekAs recipients of the Best in Staffing Awards for both Client and Talent, Supplemental Health Care is proud to be among only 2% of staffing companies singled out for the distinction based on the real feedback of our employees and the clients we serve. SHC has also earned The Joint Commission’s Gold Seal of Approval and is named among the Largest Health Care Staffing companies in the United States by Staffing Industry Analysts.
Food Service Manager AramarkFood Service ManagerGrafton, OH$58,000–$62,000Adopt all Aramark processes and systems, understand performance metrics, data, order and inventory trends; educate teams on key levers to improve margins. BENEFITS: Aramark offers comprehensive benefit programs and services for eligible employees including medical, dental, vision, and work/life resources.
Tax Supervisor/Manager - CPA JobotTax Supervisor/Manager - CPAAkron, OH$90,000–$170,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. We work with a wide range of clients, from privately held companies to nonprofits and individuals, and we take pride in building real relationships, not just checking boxes.
Senior Project Manager/Executive JobotSenior Project Manager/ExecutiveCleveland, OH$175,000–$250,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. By applying for this job, you agree to receive calls, AI-generated calls, text messages, or emails from Jobot, and/or its agents and contracted partners.
Assistant Project Manager Keller North America, Inc.Assistant Project ManagerCleveland, OH$80,000–$105,000 / yearIn this position, you will be responsible for contract administration duties, including target and job initiation, purchase orders, change orders, general contract administration, material accrual, bid file assembly including plan retrieval and printing; accounting administration duties including bonds, insurance, lien waivers, weekly revenue summary, and filing. You will be working directly with the Branch Manager, Project Managers, Engineers and Superintendents to develop and provide the business leaders meaningful financial tools they need to make real time decisions regarding their projects.
Senior Clinical Study Manager (CSM) JouléSenior Clinical Study Manager (CSM)Cleveland, OHRemote$60–$80 / hourThe ideal candidate brings 8–10 years of clinical operations experience (including 4–5+ years in study management within pharma/biotech) and is comfortable managing timelines, budgets, vendors, and TMF oversight in a fast-paced environment. Joule is current looking to hire aSenior Clinical Study Manager (CSM) to support clinical programs focused on cell/gene therapy and oncology for one of our clients.
NewSales Manager Seabrook Village by Erickson Senior LivingSales ManagerMacedonia, NJ$85,000–$95,000 / yearSee Erickson Senior Living Privacy Policy at https://www.ericksonseniorliving.com/privacy-policy and SonicJobs Privacy Policy at https://www.sonicjobs.com/us/privacy-policy and Terms of Use at https://www.sonicjobs.com/us/terms-conditions. In this key leadership role, you’ll work in a highly collaborative, team-oriented environment, assisting the Director of Sales in managing the daily activities of our community sales department.
Senior Software Engineering Team Manager Charles SchwabSenior Software Engineering Team ManagerRichfield, OHProfessional experience assembling and leading teams that developed distributed scalable enterprise-class applications with a few of the following technologies: C#, ASP, NET, Delphi, Angular, SQL Server, Oracle, Pivotal Cloud Foundry, SAML, OAuth, REST and SOAP-based APIs. You will ensure they are able to consistently produce high-quality output by providing guidance and support for all facets of software delivery, including design, development, testing, deployment, tooling, and support.
NewClinical Operations Manager (Westlake, OH) MRG ExamsClinical Operations Manager (Westlake, OH)Westlake, OHRemoteYour primary responsibilities will include maintaining and expanding existing relationships, identifying new opportunities, and establishing partnerships to enhance service delivery to the veterans while providing administrative support to the medical practitioners. Tech-Savvy and Data-Driven : Navigate seamlessly through multiple software solutions such as CRM, ATS, Excel, and Microsoft Teams.
NewOperations Finance Manager Gables Search GroupOperations Finance ManagerCleveland, OH$120,000–$140,000This position is ideal for a strong operations leader who understands how to connect plant performance, financial discipline, customer service, and team leadership. This is a hands-on leadership role overseeing production, warehousing, logistics, finance, quality, safety, and administrative support.
NewAccounting & Administrative Manager CFSAccounting & Administrative ManagerMentor, OH$85,000–$95,000 / yearThe Accounting & Administrative Manager will oversee daily accounting operations and administrative functions within a manufacturing environment, with responsibilities focused on full-cycle accounting, financial reporting, office process improvement, and administrative team leadership. Leadership values accountability, process improvement, and maintaining a positive workplace culture where employees can make a direct impact on the business.
Senior Project Manager - Commercial Construction Michael Page USASenior Project Manager - Commercial ConstructionCleveland, OH$120,000–$150,000 / yearFull timePeople who work here consistently talk about how supported, trusted, and valued they feel, and it shows in their tenure: employees stay because leadership listens, invests in their growth, and builds an environment where good people can truly thrive. Whether you aspire to grow into senior leadership someday or want to become a deeply respected technical expert, this organization provides the mentorship, stability, and project diversity to make that happen.
Senior Construction Project Manager - Cleveland Michael Page USASenior Construction Project Manager - ClevelandCleveland, OH$110,000–$150,000 / yearFull timePeople who work here consistently talk about how supported, trusted, and valued they feel, and it shows in their tenure: employees stay because leadership listens, invests in their growth, and builds an environment where good people can truly thrive. Whether you aspire to grow into senior leadership someday or want to become a deeply respected technical expert, this organization provides the mentorship, stability, and project diversity to make that happen.
Operations & Finance Manager Gables Search GroupOperations & Finance ManagerLorain, OHThe Manager, Operations & Finance – USA is responsible for the overall leadership and management of the U.S. business entity, including manufacturing operations, central warehouse, finance, and supporting business functions. · Knowledge of and experience organizing effective business operations in a commercial environment; · Knowledge of and insight into factors that influence the realization of customer needs and customer satisfaction regarding manufacturability, quality, return, risk management, etc.
NewPsychiatry Account Manager - Cleveland East, OH LundbeckPsychiatry Account Manager - Cleveland East, OHCleveland, OH$120,000–$140,000Business Planning & Account Leadership - Ability to use digital tools and apply data-based insights to create opportunities, develop strategy & tactics, allocate resources to enhance sales execution, monitor progress and adjust direction to maximize sales performance. Willingness/Ability to travel up to 30% - 40% domestically to (a) regularly meet/interact with customer base and internal personnel within assigned territory; and (b) typically attend 4-8 internal/external conferences and meetings spanning locations within the United States.
Senior Construction Project Manager Michael Page USASenior Construction Project ManagerCleveland, OH$120,000–$150,000 / yearFull timePeople who work here consistently talk about how supported, trusted, and valued they feel, and it shows in their tenure: employees stay because leadership listens, invests in their growth, and builds an environment where good people can truly thrive. Whether you aspire to grow into senior leadership someday or want to become a deeply respected technical expert, this organization provides the mentorship, stability, and project diversity to make that happen.
Partner Manager - Channels Datadog IncPartner Manager - ChannelsOH$82,000–$120,000 / yearIndividual Contributor JD: We are looking for an experienced Channel & Alliances sales professional to build and accelerate growth with our channel partners by identifying and recruiting new partners for long-term success as well as manage ongoing relationships with key strategic partners, including professional services partners and resellers. About Datadog: Datadog is the leading observability and security platform for the AI era, providing businesses with unified visibility across the technology stack to manage complexity at scale.
NewSolution Partner Manager, Reseller Restaurant365Solution Partner Manager, ResellerAkron, OH$80,000–$120,000 / yearReporting to the Director, Solutions Partnerships, this role serves as the primary commercial and contractual owner for reseller partners while reinforcing clear swim lanes with direct Sales and Partner Success Managers (PSMs). This role collaborates closely with Sales, Marketing, Enablement, Billing, RevOps, and Customer Success to recruit and onboard new partners, execute joint go-to-market plans, and govern performance against program tiers and revenue goals.
HR Business Partner - Manager Sandridge Food CorpHR Business Partner - ManagerMedina, OHPosition Purpose: The HR Business Partner, Senior Manager is responsible for leading and supporting the Plant leadership teams and ensuring the success of their collective efforts to proactively & strategically partner with organizational plant leaders to deploy talent/workforce strategies that drive business results and create alignment to company priorities. Sandridge needs your passion and skill to deliver on our promise to always provide great tasting fresh food with consistent hand-made quality that enhances the reputation of our customers Join our team of food innovators and technicians to produce fresh, delicious food that will make it to tables across the country.
Channel Partner Manager Zoll Medical CorpChannel Partner ManagerCleveland, OHRemoteCover assigned territory calling on distributors in industrial, manufacturing and safety environments, along with office supply, state government and police agencies building relationships, training sales representatives and driving sales of portable defibrillators. The Acute Care Technology division of ZOLL Medical Corporation develops and delivers innovative lifesaving products and software solutions to EMS, hospital, public safety, and military customers globally.
Cyber Partner Activation Manager Rockwell Automation, Inc.Cyber Partner Activation ManagerMayfield Heights, OHBehind our customers - amazing companies that help feed the world, provide life-saving medicine on a global scale, and focus on clean water and green mobility - our people are energized problem solvers that take pride in how the work we do changes the world for the better. This role serves as the central point of coordination between internal teams and partner organizations, while driving partner investment, capability development, and measurable revenue performance (ARR growth) in Cybersecurity offerings.
Information Partner Activation Manager Rockwell Automation, Inc.Information Partner Activation ManagerMayfield Heights, OHBehind our customers - amazing companies that help feed the world, provide life-saving medicine on a global scale, and focus on clean water and green mobility - our people are energized problem solvers that take pride in how the work we do changes the world for the better. This role serves as the central point of coordination between internal teams and partner organizations, while driving partner investment, capability development, and measurable revenue performance (ARR growth) in SaaS offerings.
HR Business Partner - Sr. Manager Sandridge FoodsHR Business Partner - Sr. ManagerMedina, OHPosition Purpose:The HR Business Partner, Senior Manager is responsible for leading and supporting the Plant leadership teams and ensuring the success of their collective efforts to proactively & strategically partner with organizational plant leaders to deploy talent/workforce strategies that drive business results and create alignment to company priorities. Supports Talent Planning & Succession efforts for supported departmentsServe as a resource for HR team & operational leaders in handling employee issues and assist them in counseling employees, conducting evaluations, preparing performance improvement plans, staff training, problem solving and consensus-building.
Strategic Partner Manager, Local Partnerships (Ohio) Meta Platforms IncStrategic Partner Manager, Local Partnerships (Ohio)OHAct as a two-way bridge - sharing community priorities and feedback with Meta, and helping Meta maintain a strong local presence Bring Meta's national programs (e.g., education initiatives) to life locally Represent Meta at local events, facility tours, and community moments, and strengthen relationships with community leaders and partners Manage local partnership agreements and budgets, and collaborate with central partnerships, policy, communications, and economic development teams. Serve as Meta's local representative in the assigned region, building and sustaining strong, lasting relationships with community institutions and leaders Develop and manage mutually beneficial partnerships with local universities, sports teams, creators, local and regional media, and cultural organizations Design and deliver local programs and initiatives that create shared value for the community and for Meta.
Manager, HR Business Partners Ford Motor CoManager, HR Business PartnersBrook Park, OH$115,500–$218,100 / yearMaintains regular floor presence to proactively identify and address employee concerns before they escalate, seeking opportunities to improve overall employee experience through methodical uncovering of root causes and corrective actions by starting at Gemba to uncover issues at their point of origin and preventing small problems from becoming larger organizational challenges through rigorous PDCA implementation and early intervention. Enhance collaborative communications by developing and maintaining a robust communication framework that facilitates regular, transparent, and constructive dialogue between union representatives and management while fostering respectful relationships and correct implementation of collective bargaining agreements.
Partner Tax Preparation Advisor Senior Manager PricewaterhouseCoopers LLPPartner Tax Preparation Advisor Senior ManagerCleveland, OH$91,000–$321,500 / yearAs a Senior Manager you are expected to lead large projects, innovate processes, and maintain operational excellence while interacting with clients at a senior level to drive project success. Examples of the skills, knowledge, and experiences you need to lead and deliver value at this level include but are not limited to: Craft and convey clear, impactful and engaging messages that tell a holistic story.
Retail Channel Manager Oatey CoRetail Channel ManagerCleveland, OH$73,236–$95,206.50 / yearManage retail marketing communications, including HubSpot emails, product spotlights, product launch communications, excess and obsolete listing updates, rep communications, and customer/product support materials. Lead and coordinate buying group conferences, including compiling category sales and unit data, building customer-specific sales presentations, and supporting customer-facing meetings.
Sr. Channel Manager KeyCorpSr. Channel ManagerBrooklyn, OH$96,000–$181,000 / yearThe Senior Channel Manager partners closely with Retail Leadership, Corporate Real Estate, Technology, Operations, Security and Risk teams in addition to external vendors to ensure seamless delivery of branch-related initiatives that enhance client access, optimize cost efficiency, and support long-term network strategy. Lead a team of project managers to execute branch distribution strategies in alignment with the enterprise physical distribution roadmap, including branch openings, closures, relocations, remodels, format or functionality changes, and optimization initiatives.
Channel Manager Arrow International LLCChannel ManagerCleveland, OHThe Channel Manager serves as the primary business owner for the assigned channel, with accountability for driving sell-thru rate by translating product placement into genuine consumer demand through strategic planning, field execution, customer relationship management, and cross-functional collaboration. Arrow International is seeking a commercially-driven and operationally-focused Channel Manager to own the performance of consumables products and supporting point-of-purchase (POP) marketing materials within a dedicated retail or on-premise channel.
Retail Channel Manager OateyRetail Channel ManagerCleveland, OH$73,236–$95,206.50 / yearManage retail marketing communications, including HubSpot emails, product spotlights, product launch communications, excess and obsolete listing updates, rep communications, and customer/product support materials. Lead and coordinate buying group conferences, including compiling category sales and unit data, building customer-specific sales presentations, and supporting customer-facing meetings.
Boutique General Manager Teddy BaldassarreBoutique General ManagerWestlake, OHFull timeIt calls for a leader who brings strong operational instincts, a flexible approach, and a growth mindset, while elevating the client experience, building brand partnerships, and contributing to the evolution of a modern omnichannel retail model. The Boutique General Manager will own store targets, lead and develop a high-performing team, and serve as the connective tissue between Retail, Operations, Ecommerce, and Brand partners.
Senior HR Manager (Field Services) Hybrid Steris PlcSenior HR Manager (Field Services) HybridMentor, OH$122,187.50–$140,000 / year10 years of progressive HR Business Partner experience in a variety of HR areas including talent acquisition, talent management, talent development, succession planning, training, employee relations, organizational development and design, and other aspects of HR service delivery. This role drives talent acquisition, talent management, leadership development, organizational effectiveness, workforce planning and reporting/analytics, while championing key HR initiatives to support both leaders and associates.
Senior AI & Digital Innovation Marketing Manager Henkel AG & Co KGaASenior AI & Digital Innovation Marketing ManagerWestlake, OH$110,000–$130,000 / yearWorking within the Marketing & Strategy team in the Americas, this role serves as the primary liaison between global AI and digital leadership and local business stakeholders, ensuring enterprise initiatives are effectively translated into solutions that drive business growth, operational efficiency, customer experience improvements, and organizational capability building. The successful candidate will be a strategic thinker, change leader, and hands-on practitioner who can identify opportunities, build business cases, manage pilot initiatives, evaluate technologies and partners, facilitate training and adoption programs, and secure stakeholder alignment across all levels of the organization.
Sr. Manager, Sales Enablement Nestle SASr. Manager, Sales EnablementSolon, OH$150,000–$165,000 / year3+ years of experience leading teams and cross-functional initiatives which built strong change management skills with the ability to influence adoption across sellers and cross-functional team members. Nestlé Professional Solutions is a trusted partner to foodservice operators, helping them grow through operator-focused solutions, category expertise, and a portfolio of iconic brands.
Market Manager 4over, Inc.Market ManagerOHRemote$110,000–$130,000 / yearThis role serves as a strategic partner across our organization working closely with Marketing, Sales, Commercial, and Operations to align teams around the highest-impact opportunities. Reporting to the Director of Marketing, this role works closely with internal teams to guide execution while maintaining strategic alignment with the VP of Marketing.
Senior Project Manager # 26-18908 US Tech Solutions, Inc.Senior Project Manager # 26-18908Brooklyn, OH$70–$75 / hourWorking closely with Business Analysts, Data Analysts, Domain Managers, Engineers, Architects, Governance teams, business stakeholders, and project managers from partner organizations, this individual serves as a central coordination point across EDAS. The Project Manager partners with enterprise initiative leaders to ensure data-related workstreams remain aligned with broader project objectives while providing clear visibility into delivery status, dependencies, risks, readiness, and implementation progress.
Product Manager I/II/III Federal Reserve Bank of PhiladelphiaProduct Manager I/II/IIICleveland, OhioBank’s Ethics Rules and Drug Testing : As a condition of employment, Federal Reserve Bank of Cleveland employees must comply with the Bank’s ethics rules which generally prohibit employees, their spouses/domestic partners, and minor children from owning or controlling, directly or indirectly, any debt or equity interest in a depository institution or an affiliate of a depository institution. In addition, employees (and their spouses/domestic partners, and minor children) may not own shares of mutual funds, unit investment trusts or ETFs that have a policy, as stated in the prospectus, of concentrating in the financial services industry and that have underlying investments in banks or other depository institutions.
NewSenior Project Manager StratAcuity Staffing Partners IncSenior Project ManagerBrooklyn, OH$70–$75 / hourWorking closely with Business Analysts, Data Analysts, Domain Managers, Engineers, Architects, Governance teams, business stakeholders, and project managers from partner organizations, this individual serves as a central coordination point across EDAS. The Project Manager partners with enterprise initiative leaders to ensure data-related workstreams remain aligned with broader project objectives while providing clear visibility into delivery status, dependencies, risks, readiness, and implementation progress.
Senior Strategic Procurement Manager Kaizen HR Solutions, LLCSenior Strategic Procurement ManagerAkron, OHProcurement Manager, Strategic Sourcing Manager, Category Manager, Commodity Manager, Senior Commodity Buyer, Senior Buyer, Sourcing Manager, Raw Materials Procurement Manager, Strategic Procurement Manager, Supply Chain Manager (Sourcing Focus). This role is responsible for developing sourcing strategies, managing supplier relationships, mitigating supply risk, and delivering cost, quality, and service improvements that support operational performance and future growth.
Sr. Manager, Distribution Center Operations Bob's Discount Furniture IncSr. Manager, Distribution Center OperationsSolon, OHAs one of the leading omni-channel furniture retailers in the country with over 200 stores, we're committed to creating a workplace that values skills-based hiring, diverse perspectives, and an inclusive culture where everyone can thrive. Experience maintaining budget and targeted expenses by reviewing monthly P & L, Capex Expenditures and approving invoicing; driving continuous improvement to exceed budgeted P &L metrics; raise your own bar.
Sales Manager, Transportation Sales USCAN LyondellBasell Industries NVSales Manager, Transportation Sales USCANOHThis position will also help execute and enable broader APS business plans by working cross-functionally to optimize pricing, forecasting, S&OP, credit management, marketing strategy, new business development, technical service & product development, customer service, credit, and global account planning. Manages working capital related parameters like consignment stocks, payment terms, overdues, discounts, rebate agreements, complexity of customer specific products & services in order to attain best balance of costs and exposure to net income.