Alan Warner, BA, FCMA, ACIS, originally qualified as a chartered secretary but moved into management accounting, working in a variety of industries inclduing food, steel and publishing. Later he joined Ashridge Management College, eventually becoming a director of studies. He left in 1987 to found The Management Training Partnership (MTP), Aylesbury, of which he is currently Managing Director. Mr. Warner has written numerous articles on finance and management and acts as consultant to many well-known companies.