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Overview
Mid-Level

Cost Accountant

Confirmed live in the last 24 hours

Divergent

Divergent

Compensation

$81,900 - $150,210/year

Torrance, California, United States
Hybrid
Posted April 1, 2026

Job Description

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 coor
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