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Cost Accountant

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

Support accurate cost accounting and inventory valuation while building scalable, well-controlled financial processes that improve COGS accuracy, strengthen operational visibility, and ensure audit readiness. This role will help establish disciplined standard costing, PPV management, cost rate maintenance, and inventory governance in a growing, evolving environment

The Role

  • Execute inventory and cost accounting activities during month-end close, including WIP, COGS, and manufacturing-related journal entries
  • Prepare sub-ledger to GL reconciliations, ensuring alignment between operational data and financial results
  • Develop and maintain reconciliation templates, trackers, and close schedules
  • Maintain and update standard costs (materials, labor, overhead), including cost rolls and ongoing governance of assumptions
  • Own and analyze cost variances, including purchase price variance (PPV) and absorption
  • Support inventory valuation, WIP tracking, and accurate COGS recognition
  • Prepare and document manual journal entries where system or process gaps require adjustment
  • Partner with Operations and Supply Chain to validate inventory movements, production activity, and cost inputs
  • Support development and maintenance of labor and overhead cost rates
  • Support physical inventory counts, cycle counts, reconciliations, and inventory true-ups
  • Document, standardize, and improve costing and inventory processes, transitioning manual workflows into controlled, repeatable processes
  • Establish and enhance inventory transaction governance and controls (receipts, issues, transfers, adjustments)
  • Identify and resolve discrepancies between operational activity and financial reporting
  • Provide ad hoc cost analysis and support ERP, reporting, and cross-functional initiatives tied to growth and process improvement

Basic Qualifications

  • Bachelor’s degree in Accounting
  • 3–5 years of experience in cost accounting, inventory accounting
  • Strong understanding of inventory flows, WIP, standard costing, PPV, and COGS in an ERP environment
  • Experience working in manual or semi-manual environments with imperfect or evolving data
  • Advanced Excel skills (pivot tables, lookups, structured models)
  • Experience performing reconciliations, variance analysis, and month-end close activities
  • Comfortable operating in a startup or high-growth environment

Preferred Qualifications

  • Experience with manufacturing, hardware, or complex operations
  • Experience with standard cost systems and cost rate development (labor/overhead)
  • Exposure to ERP environments with incomplete integration requiring manual accounting intervention
  • Executes with strong ownership and focus, driving work through to completion with disciplined follow-up and attention to detail
  • Ability to bring structure to evolving processes and improve accuracy, controls, and scalability

Work Environment

  • Hybrid schedule: four days onsite and one day remote
  • Primarily office-based with extensive computer and ERP system use
  • Regular collaboration with Accounting, Supply Chain, and Engineering teams
  • Occasional presence in manufacturing or warehouse areas to support process reviews  and inventory counts
  • Fast-paced, high-growth operational environment requiring cross-functional coordination

Compensation

At Divergent, our pay range is based on the level of the job. For this role, we will consider candidates at levels S03-S05 as evaluated through our interview process. 

  • S03/ Cost Accountant: $81,900-$112,610
  • S04/ Cost Accountant: $94,610- 130,090
  • S05/ Senior Cost Accountant: $109,240-$150,210

Pay Range

$81,900 - $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.
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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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