EXECUTIVE CHANGES

Cost-U-Less, Bellevue, Wash., said Roy W. Sorensen has been named chief financial officer. Sorensen succeeds Martin Moore, the company's corporate controller, who has been interim CFO since mid-July. Moore will remain with the company as controller.esterfield, Mo., said Fred Martels, senior human resource executive, will leave the company at the end of the year to open People Solution Strategies,

Cost-U-Less, Bellevue, Wash., said Roy W. Sorensen has been named chief financial officer. Sorensen succeeds Martin Moore, the company's corporate controller, who has been interim CFO since mid-July. Moore will remain with the company as controller.

esterfield, Mo., said Fred Martels, senior human resource executive, will leave the company at the end of the year to open People Solution Strategies, a consulting service specializing in assisting organizations in reducing employee turnov

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