To those well familiar with the career milestones that typically mark the path to the CFO office, Lou Arcudi’s resume at first may appear to be upside down. Or at least it could be said that the same operational projects and roles that frequently populate the tops of the resumes of aspiring CFOs are instead found at the bottom of Arcudi’s. To put it another way: Arcudi acquired his operations experience early. Arcudi spent his college summers working at a General Motors chemical plant in Framingham, Mass., where he was encouraged to apply to a training program offered by the General Motors Institute of Technology (now Kettering University). The school accepted Arcudi’s application, and after 6 months of training, the young recruit was offered a position at one GM’s many plants.      “It was kind of like the military, where you usually get to choose your posting and specialty, so I picked the Framingham plant and manufacturing accounting and inventory control as my discipline,” recalls Arcudi, whose GM experience soon helped to advance him into a divisional controllership role at chemical company Millipore. At the time, Arcudi was responsible for consolidating the financials for two chemical plants within the United States and two others in Japan and Ireland. “The role helped me to understand what really happens out in the field—it wasn’t about keeping a balance sheet but about being P&L-driven, and it became foundational for my career,” observes Arcudi, as he flags the origins of an operations mind-set that would help to propel him upward and accompany him as he served in a subsequent succession of CFO roles. –Jack Sweeney