Forbes.com has published a list of the ten best companies in America for women. The list was created by Working Mother Media. While only 4% of American companies have a female CEO, the list is based on the percentage of women who work in senior management positions.

Working Mother Media's reports in its executive summary:

-Women make up 25% of corporate executives at the NAFE Top 50, up from 22% last year

-Women make up 22% of executives with profit-and-loss responsibility at the NAFE Top 50, up from 19% last year

-Women make up 26% of the leaders of billion-dollar divisions at the NAFE Top 50, up from 23% last year

-Women make up 26% of the board of directors

Here are the ten best with their percentage of female employees in senior management (in alphabetical order).

Abbott: 42%

Astra Zeneca: 41%

General Mills: 37%

IBM: 27%

Johnson and Johnson: 31%

KPMG: 37%

Marriott International: 40%

Procter and Gamble: 34%

Prudential Financial: 33%

State Farm: 40%