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 serves as a subject-matter expert across cost accounting, owning core cost accounting activities across close, reconciliations, standard cost management, inventory valuation, and financial controls. This role operates with significant autonomy across multiple cost accounting workstreams, independently resolving complex accounting and operational issues, defining scalable practices, and influencing functional decisions that strengthen the accuracy and integrity of inventory and COGS reporting.

Working closely with Supply Chain (Warehouse, Procurement, Planning), Production, Program Management, and IT teams- this position strengthens the Cost Accounting and Finance function by defining and improving cost accounting methodologies, reconciliations, processes, and financial controls that improve the accuracy, reliability, and scalability of inventory and COGS reporting.

The Role

Month-End Close Support

Own assigned cost accounting close workstreams end-to-end, independentlyestablishingpriorities, resolving complex issues, and ensuring accurate and timely completion
Prepare and post journal entries for assigned close areas, including accruals, reclassifications, and timing corrections
Own sub-ledger to GL reconciliations for assigned accounts, ensuring alignment between operational data and financial results and independently determiningappropriate resolutionfor complex discrepancies
Define and continuously improve close schedules, checklists, controls, and supporting workpapers to improve scalability, accuracy, and repeatability
Identifyand resolve discrepancies between operational activity and financial reporting; assess downstream accounting implications and lead cross-functional resolution of issues affecting inventory and COGS

Standard Cost Management

Serve as a subject-matter expert for standard costing, providing guidance on costingmethodology, inventory valuation, and related accounting practices to Finance and cross-functional partners
Own standard cost records and methodologies, ensuring ERP cost data appropriately reflects approved processes, operational changes, accounting requirements, and cost methodologies
Perform complex costing and work order analysis to evaluate inventory valuation,identifysystemic issues, and determine appropriate accounting treatment and process improvements
Analyze cost variances including purchase price variance (PPV),identifyroot causes and interdependencies across operational processes, and drive corrective actions or standard cost updates as appropriate
Define and improve standard costing practices and controls as manufacturing processes, systems, and business requirements evolve

Reconciliations and Analyses

Own inventory and cost account reconciliations, including raw materials, WIP, and finished goods, and independently resolve complex or recurring accounting issues
Develop and maintain PPV analysis, absorption reporting, and other cost variance workpapers thatprovideactionable insight into manufacturing and financial performance
Validateinventory movements and production data against ERP records; independently investigate complex breaks, determine root causes, and lead resolution across Finance and Operations
Identifytrends and systemic issues across inventory and cost accounting workstreams and recommend changes to accounting practices, operational processes, or system controls

Policy, Procedures, and Documentation

Define andmaintainreconciliation templates, trackers, standards, and process documentation for recurring close activities and one-time events