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 owns core cost accounting execution across close activities, reconciliations, standard cost maintenance, and process documentation. This role requires the ability to work independently on recurring deliverables, identify and resolve discrepancies, and contribute to a well-controlled cost accounting function in a complex, fast-paced manufacturing environment. Working closely with Supply Chain (Warehouse, Procurement, Planning), Production, Program Management, and IT teams- this position strengthens the Cost Accounting and Finance function through robust maintenance, reconciliations, and enhanced financial controls that improve the accuracy, reliability, and efficiency of inventory and COGS reporting.

Month-End Close Support

• Prepare and post journal entries for assigned close areas, including accruals, reclassifications, and timing corrections

• Prepare sub-ledger to GL reconciliations for assigned accounts, ensuring alignment between operational data and financial results

• Maintain and update close schedules, checklists, and supporting workpapers for recurring close activities

• Identify and resolve discrepancies between operational activity and financial reporting; surface issues requiring resolution or broader alignment.

Standard Cost Management

• Maintain standard cost records by updating ERP cost data to reflect approved process, methodology, and cost changes.

• Perform costing and work order analysis to ensure reasonability of inventory valuation and supporting documentation of methodology and inputs

• Analyze cost variances including purchase price variance (PPV), identify root causes, and update standard costs as necessary

Reconciliations and Analyses

• Own inventory and cost account reconciliations, including raw materials, WIP, and finished goods

• Prepare and maintain PPV analysis, absorption reporting, and other cost variance workpapers

• Validate inventory movements and production data against ERP records; investigate and resolve unresolved breaks

Policy, Procedures, and Documentation

• Build and maintain reconciliation templates, trackers, and process documentation for recurring close activities and one-time events

• Document inventory valuation, cost recognition, standard cost assumptions and methodology in a clear, audit-ready format as processes evolve

• Standardize cost accounting workflows to improve repeatability and ensure process continuity

Landed Cost, Variances, and ERP Support

• Perform tracking and analysis related to freight, duties, and outside processing costs

• Monitor key variances, develop metrics to ensure inventory and cost inputs are reasonable and accurate

• Support ERP development, reconciliation, and validation tasks tied to cost accounting and inventory accounting workflows

• Assist with testing and validation of ERP enhancements affecting cost accounting processes

Cross-Functional Partnership

• Partner with Supply Chain (Planning, Procurement, Warehouse), Production, Program Management, and IT to resolve transaction issues, improve data quality, and strengthen standardized