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, independentlyestablishingpriorities, 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 determiningappropriate resolutionfor complex discrepancies 
• Define and continuously improve close schedules, checklists, controls, and supporting workpapers to improve scalability, accuracy, and repeatability
• Identifyand 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 costingmethodology, 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,identifysystemic issues, and determine appropriate accounting treatment and process improvements 
• Analyze cost variances including purchase price variance (PPV),identifyroot 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 thatprovideactionable insight into manufacturing and financial performance 
• Validateinventory movements and production data against ERP records; independently investigate complex breaks, determine root causes, and lead resolution across Finance and Operations 
• Identifytrends 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 andmaintainreconciliation templates, trackers, standards, and process documentation for recurring close activities and one-time events 
• Own documentation of inventory valuation, cost recognition, standard costassumptionsand methodology in a clear, audit-ready format as processes evolve 
• Establishand continuously improve cost accounting workflows, standards, and controls to improve repeatability, scalability, and process continuity 
• Providetechnical 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 andidentifyopportunities to improve landed cost accuracy and methodology 
• Define andmonitorkey 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-matterexpertiseon 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
• Identifyinterdependencies 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 withadditionalexperience are encouraged to apply 
• Deep understanding of inventory flows, standard costing, PPV, absorption, WIP accounting, and COGS recognition in an ERP environment
• Demonstratedexperience independently owning multiple cost accounting workstreams and resolving complex accounting and operational issues with limited oversight 
• Demonstratedexperience preparing and owning journal entries, account reconciliations, and close workpapers independently 
• Demonstratedability 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 toidentifyroot causes, evaluate accounting and operational implications, and develop scalable solutions 
• Demonstratedability 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

Preferred Qualifications

• Experience in manufacturing, hardware, aerospace, or complex operational environments
• Experience serving as a cost accounting subject-matter expert within a complex manufacturing organization
• Exposure to ERP environments requiring manual accounting intervention or workarounds
• Experience owning cost accounting close activities and multiple inventory and cost accounting workstreams end-to-end in a manual or semi-manual environment
• Advanced working knowledge of PPV, absorption, WIP accounting, inventory valuation, landed cost, and standard cost systems
• Demonstratedability to build and maintain scalable, audit-ready reconciliation packages and control frameworks with minimal oversight 
• Experience defining cost accounting processes, documentation, controls, and workflow standards
• Experience leading Finance requirements, testing, and validation for ERP or cost accounting process enhancements
• Experience mentoring peers orprovidingtechnical guidance across Finance and operational teams 
• Oracle Fusion experience preferred

Work Environment

• Hybrid schedule: four days onsite and one day remote
• Primarily office-based with regular ERP and Excel-based work
• Regular collaboration with team members and cross-functional teams
• Occasional presence in manufacturing or warehouse areas to support inventory counts and process reviews
• Fast-paced, high-growth environment requiring attention to detail and consistent execution under deadline

Compensation

At Divergent, our pay range is based on the level of the job. For this role, we will consider candidates at level S05 as evaluated through our interview process. 

• S05 / Senior Cost Accountant: $109,240- $150,210

Pay Range$109,240—$150,210 USD

What We Offer:

• Holistic Compensation Package: Enjoy a world-class compensation package that includes a competitive salary, equity plan, and discretionary results-based incentive bonus opportunities, ensuring you're truly valued for your contributions.
• Wellness and Time Off: Embrace a healthy lifestyle with paid vacation, sick time, and company holidays, including a year-end shutdown to recharge. We support growing families with paid parental leave, recognizing the importance of bonding time.
• Comprehensive Health and Wellness: Prioritize your well-being with our comprehensive health and wellness benefits, offering both HMO and Premium PPO options. Additionally, benefit from company-sponsored life insurance and short and long-term disability coverage for peace of mind.
• Investment in Growth: We're committed to your professional development. Take advantage of reimbursement opportunities for learning and development initiatives, empowering you to continuously expand your skill set and reach peak performance.
• Collaborative and High-Performing Environment: Join our collaborative, dynamic, and high-performing team within a fast-paced, mission-driven company. Together, we're disrupting the traditional manufacturing industry, fostering innovation, and integrating people and technology to reduce our footprint. 

Equal Employment Opportunity
Divergent is an Equal Opportunity Employer. All qualified applicants will receive consideration for employment without regard to race, color, religion, sex, sexual orientation, gender identity, national origin, age, disability or veteran status, or any other applicable state or federal protected characteristic. Divergent provides affirmative action in employment for qualified Individuals with Disabilities and Protected Veterans in compliance with Section 503 of the Rehabilitation Act and the Vietnam Era Veterans’ Readjustment Assistance Act.
EEO Poster 

In order to adjust to changes in our business, it may become necessary to add, remove or modify certain duties and responsibilities, or to reassign you to another job position. From time to time you may be asked to work on special projects or to assist with other work. Your cooperation and assistance in performing such additional work is expected. 
 
E-Verify: Right to Work
Our company participates in E-Verify. E-Verify is a program that electronically confirms a candidate’s eligibility to work in the United States after completing the Employment Eligibility Verification (Form I-9). The information provided on the Form I-9 is compared to the records contained in the Social Security Administration and Department of Homeland Security (DHS) databases. This helps employers verify the identity and employment eligibility of newly hired employees.
Eligibility to Work Poster (English) | Eligibility to Work Poster (Spanish)
 
Los Angeles Fair Chance Initiative for Hiring Ordinance (FCIHO)
Pursuant to the Los Angeles Fair Chance Initiative for Hiring Ordinance (FCIHO), we will consider for employment qualified applicants with arrest and conviction records.

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