Strategic Finance, COGS & Supply Chain Finance

About OpenAI

OpenAI’s mission is to build safe artificial general intelligence (AGI) which benefits all of humanity. This long-term undertaking brings the world’s best scientists, engineers, and business professionals together under one organization to accomplish this.

We're building the most advanced AI models and platforms, making it easy for developers and customers to benefit from AI via our suite of products.

OpenAI is expanding into consumer hardware to explore new human-computer interaction experiences. Success in hardware requires world-class financial stewardship across the entire product cost stack, from early design and sourcing decisions to scaled manufacturing and lifecycle cost optimization.

About the Team

The Strategic Finance team provides financial insights and guidance to support the organization's long-term goals and strategies. We partner across the business to allocate and deploy our resources for the highest impact outcomes.

About the Role

We are hiring a senior Hardware Finance Leader to own financial modeling for product cost, inventory, and manufacturing economics for OpenAI’s consumer hardware portfolio. This role is responsible for ensuring that hardware decisions—spanning capacity planning, manufacturing ramps, and inventory builds—are grounded in rigorous, decision-quality financial analysis before capital and material commitments are locked in.

This role sits at the center of Supply Chain, Operations, Manufacturing, Procurement, Product, Accounting, and Tax, and serves as the embedded finance partner for hardware cost, inventory, and capital-commitment decisions. You will build the financial foundation that enables leadership to understand margins, inventory exposure, and downside risk as hardware programs move from NPI through launch and scale.

We have a strong preference for candidates who can be based in our San Francisco HQ. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees.

In this role, you will oversee multiple areas of responsibility:

• Serve as the primary finance partner to Supply Chain, Operations, Manufacturing, and Procurement, shaping decisions on capacity planning, ramp profiles, and material commitments.

• Build and own integrated financial models that track COGS, inventory, working capital, cash flow, and P&L across the full hardware lifecycle.

• Model and maintain detailed cost drivers, including BOM structure, CapEx, freight and logistics, yield assumptions, manufacturing variances, tariffs and import duties, warranty accruals, and inventory reserves.

• Own inventory and cash-flow forecasting tied to manufacturing execution, including inventory builds, reserves, obsolescence risk, and launch readiness.

• Maintain cost and risk sensitivity frameworks across volume, yield, ramp timing, mix, and cost-down realization to enable clear, decision-ready tradeoffs.

• Translate product roadmaps and supply-chain plans into financially grounded execution plans, clearly quantifying the financial implications of capacity and ramp decisions.

• Own scenario analysis for volume changes, ramp shifts, and supply-chain disruptions, including impacts to margins, inventory exposure, and cash flow.

• Establish clear escalation paths for material cost increases or inventory risk prior to supplier, tooling, or capacity commitment.

• Establish portfolio-level consistency and governance, ensuring standard costs, inventory metrics, and manufacturing economics are accurate and comparable across programs and generations.

• Partner closely with Accounting, Tax, and Corporate Finance to ensure hardware COGS and inventory exposure are reflected correctly in the P&L and balance sheet, supported by clear standard-cost methodologies, reserve frameworks, tariff accounting, and scalable system flows.

• Contribute to the scaling of the hardwar