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Cost Accounting Director

Torrance, California, United States

Divergent is a technology company that has architected, invented, built, and commercialized an end-to-end factory system called the Divergent Adaptive Production System (DAPS™) that comprehensively uses machine learning to optimally engineer, additively manufacture, and flexibly assemble complex integrated vehicle structures and subsystems. Products created using DAPS are superior in performance, lower in cost, rapidly customizable to meet mission and customer-specific requirements, faster to market, and scalable on demand to high volume production. Divergent is a qualified Tier 1 supplier to global automotive OEMs, and Divergent is now expanding to support mission critical needs in the Aerospace and Defense sector. Join us to be a part of this transformative journey, where your impact will shape the future of technology and production. 

Purpose

The Cost Accounting Director serves as the enterprise authority for cost tracking, standard costing methodologies, and variance analysis across two distinct manufacturing models: high-volume R&D-to-production and low-volume, high-complexity automotive manufacturing. This role blends hands-on execution with strategic foresight, ensuring accurate cost visibility and driving scalable processes that underpin profitability, pricing accuracy, and operational efficiency. Operating with autonomy, the Director will own day-to-day cost accounting while leading the transition from Excel-based tools to Oracle Fusion ERP and future MES systems, establishing lasting cost accounting infrastructure. 

The Role

Cost Accounting Leadership

  • Own day-to-day execution of cost accounting activities, including direct labor, materials, and overhead tracking. 
  • Lead the transition from transactional execution toward scalable cost methodologies that support accurate financial reporting and pricing. 
  • Influence leadership by providing actionable insights into cost drivers, variance analysis, and profitability levers. 

Process Improvements & Standardization

  • Establish standardized cost accounting procedures, aligned with Oracle Fusion ERP and industry best practices. 
  • Develop operating procedures and documentation that ensure cost accuracy, scalability, and compliance. 
  • Identify process gaps, implement solutions, and elevate cost visibility across manufacturing operations and commercial programs. 

Systems Innovation & Integration

  • Serve as the subject-matter expert for cost accounting during Oracle Fusion ERP and future MES implementations. 
  • Partner with Operations, Engineering, and Supply Chain to ensure accurate cost flows across systems. 
  • Troubleshoot, test, and validate system functionality to drive automation and accurate real-time reporting. 

Operational Execution & Reporting

  • Maintain project-level cost tracking in Excel during ERP transition, ensuring continuity and data integrity. 
  • Perform standard cost updates, validations, and reconciliations across labor, overhead, and materials. 
  • Conduct and present detailed variance analyses (labor efficiency, overhead absorption, material deviations) to leadership. 

Cross-Functional Collaboration

  • Partner with Finance, Operations, Engineering, and Supply Chain to support accurate costing, pricing, and profitability reporting. 
  • Provide direct input into budgeting, forecasting, and strategic cost management activities. 
  • Ensure alignment between internal operational costing and external customer-facing pricing models. 

Basic Qualifications

  • Ability to lawfully access information and technology that is subject to US export controls.
  • Bachelor’s degree in Accounting, Finance, or related field. 
  • 7+ years of progressive cost accounting experience, preferably in manufacturing or engineering services. 
  • Proficiency in standard costing methodologies, variance analysis, and cost reporting. 
  • Strong Excel capabilities (PivotTables, VLOOKUP/XLOOKUP, automation). 
  • ERP experience, preferably with Oracle Fusion (standard costing familiarity in ERP required). 
  • Detail-oriented, process-driven, and comfortable operating independently in dynamic cost structures. 
  • 12+ years in Finance, Consulting, or Transaction Services, with demonstrated impact in high-growth, advanced manufacturing or automation environments. 
  • Expert-level proficiency in P&L, balance sheet, cash flows, cost accounting, and financial project management. 
  • Proven ability to influence leadership, negotiate complex agreements, and drive enterprise-level systems/process improvements. 

Preferred Qualifications

  • Experience supporting ERP/MES implementations in manufacturing environments. 
  • Track record of improving cost visibility and driving efficiency in high-growth or complex operations. 
  • Familiarity with both high-volume, low-complexity and low-volume, high-complexity manufacturing cost structures. 
  • Strong analytical and communication skills, with the ability to influence stakeholders across Finance, Engineering, Operations, and Supply Chain. 
  • Demonstrated ability to evolve from transactional ownership to broader strategic leadership. 

Work Environment

  • This role is based in our Torrance, CA headquarters.

Pay Range

$160,310 - $220,405 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. 
 
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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)
 
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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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