Cost Accountant

Aston Carter•Carlsbad, CA

3d•Onsite

About The Position

The Senior Cost Accountant will own and analyze manufacturing cost data, inventory valuations, cost variances, and gross margin performance for a high‑mix, low‑volume manufacturing environment. This role partners closely with Operations, Engineering, Production, Procurement, and Finance to ensure accurate standard costing, identify drivers of variance, and improve cost visibility across the business. Reporting directly to the CFO, the Senior Cost Accountant provides critical financial insights that support decision‑making, budgeting, and continuous improvement in manufacturing cost efficiency.

Requirements

Bachelor’s degree in Accounting, Finance, or a related field.
Minimum of 5–7 years of experience in cost accounting, ideally within a manufacturing environment.
Strong understanding of standard costing, inventory accounting, and manufacturing cost flows, including WIP and cost of goods sold (COGS).
Hands‑on experience with manufacturing cost accounting, including labor, overhead, and material costing.
Proficiency with ERP systems (Epicor or similar preferred) for cost accounting and inventory management.
Advanced Microsoft Excel skills, including pivot tables, VLOOKUP, and related analytical functions.
Demonstrated experience performing variance analysis, including labor variance, overhead variance, material variance, absorption costing, and purchase price variance (PPV).
Experience with inventory accounting processes, including cycle counts, physical inventory, and inventory reconciliation.
Strong analytical skills with high attention to detail and accuracy in financial data.
Ability to work independently, prioritize tasks effectively, and meet tight deadlines.
Excellent communication and interpersonal skills, with the ability to collaborate across departments such as Finance, Operations, Engineering, Production, and Procurement.

Nice To Haves

CPA or CMA certification preferred.
Experience with multi‑company or international cost structures, including eliminations and consolidations.
Prior experience analyzing BOMs, Engineering Change Orders (ECOs), MRB inventory, scrap, and PPV in a manufacturing setting.
Familiarity with microelectronics, precision manufacturing, or high‑mix, low‑volume manufacturing environments.
Experience supporting internal and external audits and providing detailed cost documentation.
Proficiency with advanced Excel features such as Power Query for data transformation and reporting automation.
Proven ability to identify process improvement opportunities and implement best practices in cost accounting and inventory control.
Strong problem‑solving skills and a continuous improvement mindset focused on cost optimization and margin enhancement.

Responsibilities

Analyze product and manufacturing costs, including bill of materials (BOM) accuracy, labor, overhead, and material cost updates to ensure accurate standard costs.
Oversee and manage all cost accounting processes, including standard costing, variance analysis, and inventory valuation for manufacturing operations.
Review and reconcile inventory accounts such as work in process (WIP), raw materials, and finished goods, including aging, excess and obsolete (E&O), MRB, non‑nettable inventory, and cost adjustments.
Perform detailed variance analysis, including purchase price variance (PPV), scrap, yield, absorption, direct labor (DL) and indirect labor (IDL), overhead, freight, and EDM variances, and work with cross‑functional teams to identify and address root causes.
Compare quoted costs to actual costs, investigate differences, and ensure proper documentation and support for standard cost updates.
Prepare monthly cost and margin reporting, including value‑added margin (VAM%), customer P&L cost views, and site‑level performance reports to support Senior management decision‑making.
Support monthly close activities by preparing and reviewing journal entries, reconciliations, cost roll‑ups, cost variances, accruals, and related analyses.
Review accounts receivable and accounts payable reconciliations related to cost items, and support the resolution of open items, including AP debits and invoice discrepancies.
Partner with Engineering and Operations to maintain BOM accuracy, assess the impact of Engineering Change Orders (ECOs), and manage cost roll processes.
Provide cost forecasting support, including loading operating system or ERP data, validating allocation drivers, and reviewing planned variances to improve forecast accuracy.
Collaborate with cross‑functional teams to develop accurate budgets and forecasts for manufacturing costs and gross margin performance.
Conduct regular reviews of inventory transactions, perform inventory reconciliations, and support cycle counts and physical inventory to maintain inventory accuracy.
Identify opportunities to enhance cost accounting processes, streamline reporting, and implement best practices to improve efficiency and control.
Ensure adherence to internal accounting policies, standard cost accounting practices, and applicable accounting standards and regulatory requirements.
Support annual budgeting processes, internal and external audits, and provide cost documentation and analysis as needed.
Work closely with production, engineering, and procurement teams to monitor and control costs, support pricing decisions, and improve profitability.
Manage multiple cost accounting projects and analyses simultaneously while meeting deadlines and maintaining high standards of accuracy.