Senior Cost Accountant

DIVERGENT; Irvine (CA); On-site; USD 90,000 - 130,000; Full time

Job summary

Divergent in Irvine, CA is seeking a seasoned Cost Accountant to own core cost accounting activities across month-end close, reconciliations, standard cost management, inventory valuation, and financial controls.

This role operates with autonomy, resolves complex issues, and partners with Supply Chain, Production, Program Management, and IT to improve costing methods, PPV analysis, landed cost tracking, and ERP integrity for accurate COGS reporting.

Qualifications

• Own core cost accounting activities across close and reconciliations.
• Lead standard costing and inventory valuation processes.
• Maintain strong financial controls supporting COGS reporting.

Responsibilities

• Own inventory and cost reconciliations for raw materials, WIP, and finished goods.
• Analyze variances (PPV, price changes) and recommend improvements.
• Develop and maintain cost accounting templates and controls.
• Collaborate with Supply Chain, Production, PM, and IT on cost issues.
• Support landed cost tracking and ERP validation activities.

Skills

Cost accounting

Close process

Journal entries

Inventory valuation

COGS reporting

PPV analysis

Tools

ERP systems

Job description

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