Inventory and Cost Accounting Lead

ABOUT THE TEAM OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission to ensure that artificial general intelligence benefits all of humanity. The Controllership team delivers the financial truth that powers OpenAI’s growth. By translating operational activity into accurate, timely, and decision-grade financial data, we enable leadership to scale the business with confidence. Our commitment to rigorous controls and best-in-class systems ensures financial integrity as OpenAI grows. ABOUT THE ROLE We are seeking a strategic and execution-oriented Inventory & Cost Accounting Lead to build and scale manufacturing accounting and product costing capabilities across consumer hardware and robotics businesses. This role partners closely with Finance, Supply Chain, Manufacturing Operations, Technical Accounting, Strategic Finance, and Systems teams to establish scalable costing methodologies, inventory valuation processes, manufacturing close procedures, and reporting infrastructure supporting rapid growth and product launches. The ideal candidate brings deep experience in consumer hardware manufacturing environments, including standard costing, inventory accounting, variance analysis, contract manufacturing, and ERP operationalization — particularly within Oracle Fusion. This person should thrive in ambiguity, balance strategic thinking with operational execution, and possess the executive presence and judgment to influence cross-functional stakeholders and senior leadership. This role is based in San Francisco, CA. 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: MANUFACTURING COSTING & INVENTORY ACCOUNTING - Lead product costing and inventory accounting across consumer hardware and robotics programs, including inventory valuation, manufacturing variances, reserves, and close processes. - Partner with Supply Chain, Operations, and Strategic Finance to support BOM accuracy, labor and overhead assumptions, and gross margin analysis. - Develop scalable accounting processes for NPI, prototyping, engineering builds, and mass production. - Own inventory-related accounting policies and controls, including capitalization, overhead allocation, LCNRV/NRV assessments, rebates, freight, tariffs, and inventory controls. ERP SYSTEMS & PROCESS DESIGN - Serve as a finance lead for Oracle Fusion manufacturing costing and inventory implementations, enhancements, and process optimization. - Partner with Systems, IT, and Operations to design scalable finance processes, controls, reporting structures, and operational workflows. - Drive ERP configuration decisions related to standard costing, inventory subledger processes, manufacturing transactions, and cost books. FINANCIAL CLOSE, REPORTING & CONTROLS - Lead monthly, quarterly, and annual cost accounting close activities and improve scalable reconciliations, reporting, and management review processes. - Partner with Strategic Finance on margin reporting, inventory analytics, and budget versus actual analysis. - Establish SOX-ready controls, support audits and technical accounting matters, and drive continuous improvement across close and reporting processes. CROSS-FUNCTIONAL LEADERSHIP - Act as a strategic partner to Operations, Supply Chain, Procurement, and Program Management teams. - Translate ambiguous business needs into scalable accounting and operational frameworks. - Influence senior stakeholders through strong communication, executive presence, and data-driven recommendations. - Help build and scale the long-term roadmap for hardware controllership, manufacturing accounting, and operational finance infrastructure. YOU MIGHT THRIVE IN THIS ROLE IF YOU HAVE: - Have deep expertise in manufacturing accounting and cost accounting within consumer hardware or other high-volume manufacturing environments. - Can comfortably operate between strategic leadership discussi