Senior Cost Accountant

Divergent; Torrance (CA); On-site; USD 90,000 - 120,000; Full time

Job summary

Divergent is seeking a Cost Accountant to own core cost accounting activities including close, reconciliations, standard costing, inventory valuation, and financial controls. This role operates with significant autonomy across multiple cost accounting workstreams, resolving complex issues and improving scalable practices.

Collaborating with Supply Chain, Production, Program Management, and IT, you will strengthen the Cost Accounting and Finance function by refining methodologies,

Qualifications

• Experience with cost accounting close processes.
• Ability to prepare and post journal entries.
• Strong inventory valuation and reconciliations skills.
• Experience with ERP cost data and standard costing.
• Cross-functional collaboration with Supply Chain and Production.

Responsibilities

• Own cost accounting close workstreams end-to-end.
• Prepare and post journal entries for close areas.
• Own sub-ledger to GL reconciliations for assigned accounts.
• Define and continuously improve close schedules, checklists, controls, and supporting workpapers.
• Identify trends and root causes in inventory and cost reporting and drive improvements.

Skills

Cost accounting

Journal entries

Inventory valuation

Reconciliations

Close process

Standard costing

PPV analysis

ERP systems

Cross-functional collaboration

Financial controls

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.

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