HCA Inc., the $21.8 billion hospital chain based in Nashville, Tenn., named R. Milton Johnson CFO and executive vice president, a new position for the company. Johnson, 47, had been HCA's controller and senior vice president since 1998. He joined the company in 1982 as a tax manager and subsequently served as director of tax for HealthTrust, a subsidiary that was spun off from HCA in 1987 only to merge with it again in 1995. Before his stint with HCA, Johnson worked for Ernst & Young LLP.

Roy Templin was promoted to CFO and executive vice president of Whirlpool Corp., the $12.1 billion appliance maker. He succeeds R. Stephen Barrett Jr., who resigned from the Benton Harbor, Mich.?? 1/2 based company for family reasons. Templin, 43, joined Whirlpool as its controller in June 2003 from Kimball International Inc., where he had been corporate controller, vice president of finance and chief accounting officer. He had worked at Kimball since 1991. Before that, he held positions at Cummins Engine, NCR and Price Waterhouse. Ted Dosch succeeds Templin as Whirlpool's controller. Dosch, 45, was most recently vice president of finance and controller of the company's North America region business, after joining the company in 1986 as an accounting manager.

Cardinal Health Inc., a $50.4 billion distributor of pharmaceuticals, medical supplies and equipment based in Dublin, Ohio, named J. Michael Losh CFO. He replaces Richard Miller, who resigned amid investigations of the company's accounting. Losh, 58, retired from General Motors Corp. in 2000 as its CFO and executive vice president. He has been a member of Cardinal Health's board since 1996 and will remain on the board while serving as CFO. In his 36 years with GM, Losh held various positions, including group executive of the North American vehicles sales, service and marketing division.

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