Senior Cost Accountant

Divergent is building the new industrial age. Every day, our teams design, manufacture, and assemble advanced systems for some of the world’s most demanding industries. Our integrated engineering and manufacturing platform transforms complex designs into production-ready solutions, helping customers move faster, build smarter, and deliver critical systems when they matter most. Divergent is a qualified Tier 1 supplier to global automotive OEMs and supports leading U.S. aerospace and defense companies.

Join us and help push the boundaries of what can be built.

Purpose

The Cost Accountant serves as a subject-matter expert across cost accounting, owning core cost accounting activities across close, reconciliations, standard cost management, inventory valuation, and financial controls. This role operates with significant autonomy across multiple cost accounting workstreams, independently resolving complex accounting and operational issues, defining scalable practices, and influencing functional decisions that strengthen the accuracy and integrity of inventory and COGS reporting.

Working closely with Supply Chain (Warehouse, Procurement, Planning), Production, Program Management, and IT teams- this position strengthens the Cost Accounting and Finance function by defining and improving cost accounting methodologies, reconciliations, processes, and financial controls that improve the accuracy, reliability, and scalability of inventory and COGS reporting.

The Role

Month-End Close Support

Own assigned cost accounting close workstreams end-to-end, independently establishing priorities, resolving complex issues, and ensuring accurate and timely completion

Prepare and post journal entries for assigned close areas, including accruals, reclassifications, and timing corrections

Own sub-ledger to GL reconciliations for assigned accounts, ensuring alignment between operational data and financial results and independently determining appropriate resolution for complex discrepancies

Define and continuously improve close schedules, checklists, controls, and supporting workpapers to improve scalability, accuracy, and repeatability

Identify and resolve discrepancies between operational activity and financial reporting; assess downstream accounting implications and lead cross-functional resolution of issues affecting inventory and COGS

Standard Cost Management

Serve as a subject-matter expert for standard costing, providing guidance on costing methodology , inventory valuation, and related accounting practices to Finance and cross-functional partners

Own standard cost records and methodologies, ensuring ERP cost data appropriately reflects approved processes, operational changes, accounting requirements, and cost methodologies

Perform complex costing and work order analysis to evaluate inventory valuation, identify systemic issues, and determine appropriate accounting treatment and process improvements

Analyze cost variances including purchase price variance (PPV), identify root causes and interdependencies across operational processes, and drive corrective actions or standard cost updates as appropriate

Define and improve standard costing practices and controls as manufacturing processes, systems, and business requirements evolve

Reconciliations and Analyses

Own inventory and cost account reconciliations, including raw materials, WIP, and finished goods, and independently resolve complex or recurring accounting issues

Develop and maintain PPV analysis, absorption reporting, and other cost variance workpapers that provide actionable insight into manufacturing and financial performance

Validate inventory movements and production data against ERP records; independently investigate complex breaks, determine root causes, and lead resolution across Finance and Operations

Identify trends and systemic issues across inventory and cost accounting workstreams and recommend changes to accounting practices, operational processes, or system controls

Policy, Procedures, and Documentation

Define and maintain reconciliation templates, trackers, standards, and process documentation for recurring close activities and one-time events

Own documentation of inventory valuation, cost recognition, standard cost assumptions and methodology in a clear, audit-ready format as processes evolve

Establish and continuously improve cost accounting workflows, standards, and controls to improve repeatability, scalability, and process continuity

Provide technical guidance to accounting peers and cross-functional partners on cost accounting processes, controls, and methodologies and proactively share knowledge and best practices across the function

Landed Cost, Variances, and ERP Support

Own tracking and analysis related to freight, duties, and outside processing costs and identify opportunities to improve landed cost accuracy and methodology

Define and monitor key variances and metrics to ensure inventory and cost inputs are reasonable and accurate ; identify trends, risks, and opportunities for process improvement

Serve as a Finance subject-matter expert for ERP development, reconciliation, and validation activities tied to cost accounting and inventory accounting workflows

Lead cost accounting requirements, testing, reconciliation, and validation for ERP enhancements affecting cost accounting processes

Evaluate system and process dependencies across cost accounting workstreams and recommend solutions that balance accounting requirements, operational needs, and system capabilities

Cross-Functional Partnership

Serve as a key cost accounting partner to Supply Chain (Planning, Procurement, Warehouse), Production, Program Management, and IT, providing subject-matter expertise on inventory, costing, and transaction-related accounting matters

Lead cross-functional teams in resolving complex inventory and transaction issues while reinforcing process discipline, control ownership, and continuous improvement to reduce recurring exceptions

Influence functional decisions by translating cost accounting requirements and financial impacts into actionable recommendations for Finance and operational stakeholders

Identify interdependencies across Finance, Supply Chain, Production, and IT processes and proactively drive initiatives that improve data quality, financial controls, and the scalability of inventory and cost accounting processes

Provide guidance and mentorship to accounting peers and cross-functional partners, building broader understanding of cost accounting standards, controls, and best practices

Basic Qualifications

Ability to lawfully access information and technology that is subject to US export controls

Bachelor’s degree in Accounting

4–6 years of progressive experience in cost accounting, inventory accounting, or manufacturing accounting; candidates with additional experience are encouraged to apply

Deep understanding of inventory flows, standard costing, PPV, absorption, WIP accounting, and COGS recognition in an ERP environment

Demonstrated experience independently owning multiple cost accounting workstreams and resolving complex accounting and operational issues with limited oversight

Demonstrated experience preparing and owning journal entries, account reconciliations, and close workpapers independently

Demonstrated ability to define and improve cost accounting processes, controls, methodologies, and best practices

Advanced Excel skills (pivot tables, lookups, structured reconciliation models)

Strong analytical judgment with the ability to identify root causes, evaluate accounting and operational implications, and develop scalable solutions

Demonstrated ability to influence cross-functional stakeholders and lead issue resolution without direct authority

Comfortable operating with significant autonomy in a fast-paced environment with evolving processes and imperfect data

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