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 comp