The Manufacturing Cost Accountant will serve as ALE’s primary financial partner for production operations in a highly visible role that regularly interfaces with executives and investors. This position is responsible for standard costing, inventory valuation, manufacturing variance analysis, and GAAP-compliant accounting for a cell-manufacturing environment, from raw materials—including cathode, anode, electrolyte, separator, and cell hardware—through work-in-process to finished goods. The role requires direct experience costing a high-tech manufacturing environment, specifically a large-scale, fully integrated, high-volume automated production line that moves product continuously through multiple connected stages, such as electrode manufacturing, cell/unit assembly, and formation or final test. The successful candidate will be comfortable engaging directly on the production floor, understand how bills of materials and routings across multiple line stations translate into cost, and be able to explain scrap or yield variances at any stage of the line to both plant leadership and finance executives. This individual will also help establish cost accounting processes within NetSuite and support effective ERP system utilization. The role works cross-functionally with Sales, Operations, and Manufacturing, and interfaces directly with external auditors and, where applicable, customers. Experience in a regulated or defense-adjacent manufacturing environment, including AS9100, ITAR, or DoD contract accounting, is preferred.
Key Responsibilities
● Develop, maintain, and analyze standard costs (materials, labor, overhead) for lithium-ion cell production, including periodic standard cost roll-ups tied to BOM and routing changes.
● Perform monthly inventory valuation and reconciliation across raw materials, WIP, and finished goods, including reconciliation of perpetual inventory records to the general ledger; analyze excess, obsolete, or slow-moving stock.
● Analyze and report manufacturing variances, purchase price, usage, labor efficiency, overhead absorption, and scrap/yield, with root-cause explanations for operations leadership.
● Partner with Production, Manufacturing Engineering, and Supply Chain on cost impacts of process changes, new product introduction, and capacity expansion.
● Support physical inventory counts and cycle counting programs; investigate discrepancies and drive corrective action to improve controls.
● Participate in annual plant operating budgeting, standard cost development, and periodic forecasts, providing inputs on production volumes, COGS, and operational expenses.
● Execute the full month-end close process for the manufacturing plant within a 5-business-day close standard, including complex journal entries, account reconciliations, and supporting schedules for inventory, COGS, and variances.
● Prepare and distribute weekly and monthly operational and financial performance reports for management review.
● Recommend and implement GAAP-compliant accounting policies and procedures to support compliance with applicable accounting standards and regulatory requirements.
● Establish and maintain cost accounting controls consistent with SOX, AS9100 quality system requirements, and applicable government contract cost accounting standards (e.g., FAR/CAS awareness); support internal control testing and audit readiness.
● Prepare and manage audit support schedules, consult directly with external auditors, and ensure audit findings and recommendations are addressed promptly, including for annual physical inventory.
● Build and maintain cost reporting dashboards (unit cost trends, scrap rates, absorption) for executive visibility into production economics.
● Implement and maintain costing systems and related configurations within the ERP platform, such as NetSuite, SAP, or a comparable MRP/ERP system, to support accurate and automated cost data.
● Perform detailed cost analysis to manage costs against budget, identify cost-saving opportunities, and support financial visibility through cash flow projections and analysis.
● Analyze and maintain reporting for bills of materials (BOM) and track actual unit costs across product lines.
● Collaborate with internal stakeholders across Sales, Operations, and Manufacturing, as well as with customers, on cost, margin, and delivery-related matters.
● Identify and drive process improvements and cost reduction opportunities in cost data integrity, cycle counting accuracy, and ERP transaction discipline on the production floor.
Required Qualifications
● Bachelor’s degree in Accounting, Finance, or a related field.
● 2–5 years of cost accounting experience in a manufacturing environment; experience in electronics, battery/energy storage, aerospace, or similar precision manufacturing is preferred.
● Direct, hands-on experience costing a large-scale, fully integrated, high-volume automated production line that moves product through multiple connected stages, such as cell manufacturing, electronics assembly, or comparable continuous-flow production.
● Hands-on experience with standard costing, BOM- and routing-based cost structures, and inventory valuation within an ERP system such as NetSuite, SAP, Epicor, or a comparable MRP/ERP platform.
● Proven ability to analyze manufacturing variances and clearly communicate root causes to operations-focused, non-financial stakeholders.
●Advanced Microsoft Excel skills (including Pivot Tables, XLOOKUP/VLOOKUP, formulas, data analysis), including the ability to build cost models and reconciliations using transactional ERP data.
● Solid understanding of GAAP, manufacturing accounting, and cost accounting principles.
● Excellent analytical, problem-solving, and organizational skills, with the ability to explain complex financial information clearly to non-financial audiences.
● Ability to work regularly on the production floor with operators, supervisors, and engineers; this role requires active engagement with manufacturing operations.
Preferred Qualifications
● Prior experience in an AS9100 or ISO 9001 certified manufacturing environment.
● Exposure to government/DoD contract accounting requirements (FAR, CAS, DCAA-type cost accounting expectations).
● CMA, CPA, or progress toward certification.
● Experience with ERP systems and inventory management software.
● Experience with standard costing, variance analysis, inventory controls, and profitability analysis.
Work Environment
This role divides time between an office/finance setting and ALE’s manufacturing floor. Regular presence in the production area is required to observe processes, validate cost drivers, and partner directly with operations. Standard safety training and PPE requirements applicable to a battery manufacturing environment apply.
Clearance / Eligibility: Must qualify as a U.S. Person as defined by ITAR (22 CFR 120.15) due to access to export-controlled data; must also be able to obtain and maintain government contract access, as required.
ALE is an equal opportunity employer and considers all qualified applicants for employment without regard to race, color, religion, sex, pregnancy, national origin, age, disability, veteran status, genetic information, sexual orientation, gender identity or expression, marital status, or any other characteristic protected by applicable federal, state, or local law.
Pay: $85,000.00 - $100,000.00 per year
Benefits:
- 401(k)
- 401(k) matching
- Dental insurance
- Disability insurance
- Health insurance
- Life insurance
- Paid time off
- Vision insurance
Application Question(s):
- Do you have experience preparing or analyzing manufacturing cost variances (material, labor, and overhead)
- Have you worked with Bills of Material (BOMs), inventory valuation, and physical inventory reconciliations,
- Which costing methodologies have you used?
Experience:
- Cost Accounting Standards: 2 years (Required)
Work Location: In person
