Sony Pictures Entertainment announced an overhaul at the studio’s financial operations, with several new appointments.The company said that the move was designed to enhance its long-range financial planning and accounting capabilities. Seven additions According to Sheldon Rabinowitz, senior vice president for finance at SPE’s motion picture group, seven additions have been made to his group. James Cullen has been appointed assistant controller for Columbia Pictures. He had been VP for finance and chief financial officer at 21st Century Film Corp. Robert Cooper II has been named director of finance and administration. Previously, Cooper was a manager at Price Waterhouse. Rabinowitz also named three assistant managers for financial planning and analysis. Sean Brennan Carey was formerly a strategic planning assistant for Creative Artists Agency, Jean-Luc De Fanti was formerly an associate in the corporate finance department of Dillon Read and Linda M. Schnurer is a 1993 MBA graduate of Harvard Business School. Accounting duo Perry M. Clark has been named manager of merchandising accounting. He is a former senior auditor for the Walt Disney Co. Ken Yasuda has been appointed staff accountant for production accounting. Yasuda had been with SPE’s audit department since 1988.