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Cost Accountant

3 months ago

Torrance, United States Sparrow Company Full time
Job DescriptionJob Description

JOB SUMMARY:

Responsible for the accurate and timely calculation of product and component standard costs as well as period-end

inventory reports and related journal entries. Requires strong grasp of GAAP (Generally Accepted Accounting Principles) as they relate to non-GAAP standard cost systems and external reporting requirements. Requires a good grasp of more complex manufacturing standard cost

systems and attention to detail. Requires frequent interaction with various levels of personnel in accounting and other departments of the company.

ESSENTIAL DUTIES AND RESPONSIBILITIES include the following. Other duties may be assigned.

• Quarterly, revise material, labor, sub-contract, and overhead for all part numbers in the item master. Revise standard costs outside of the quarterly schedule as needed in such situations as bill of material changes, inventory acquisition method changes.

• Quarterly, in addition to month-end close, prepare impairment analysis of various inventory categories. Prepare capitalization of freight and tariff spending associated with quarter-end inventory. Incorporate Management Review into Excess Obsolete Inventory reserve program output to book reserve adjustment.

• Perform month-end close. Includes journal entries, reconciliation of perpetual inventory listing to GL inventory accounts. Provide Finance department with detailed analysis of perpetual inventory valuation to collateral valuation.

• Ensure all QAD accounting data associated with item master parts confirms to MPA policy. Includes item master parameters, standard costs, costing bills-of-material, site-specific set-up overrides, and routings. Review and approve QAD item master additions/modifications as well as the addition/modifications of associated accounts, generalized codes, QAD sites and others as needed.

• Maintain compliance with Internal Audit and Sarbanes-Oxley key controls.

• Submit recommendations for QAD improvements, reports, extracts, program errors.

• Respond to requests for cost data and analysis of labor and overhead spending that is capitalized into inventory valuation.

• Assist in the QAD activities portion of the annual multi-site physical inventory.

• Support the quarterly and annual external audits. Includes preparation and explanation of various PBC data

requests.

• Assist Cost Accounting Manager as a resource to Operations regarding all cost accounting and inventory valuation issues, reporting and analysis.

• Perform other directly-related appropriate duties as assigned.

Competency:

To perform the job successfully, an individual should demonstrate the following competencies:

Analytical – Synthesizes complex or diverse information; Collects and researches data; Uses intuition and

experience to complement data; Designs workflows and procedures. Design - Generates creative solutions; Uses feedback to modify designs; Demonstrates attention to detail.

Problem Solving – Identifies and resolves problems in a timely manner; Gathers and analyzes information skillfully.

Develops alternative solutions; Works well in group problem solving situations; Uses reason even when dealing with

emotional topics.

Project Management – Develops project plans; Coordinates projects; Communicates changes and progress.

Completes projects on time and budget; Manages project team activities.

Interpersonal – Maintains confidentiality; Listens to others without interrupting; Keeps emotions under control;

Remains open to others' ideas and tries new things.

Oral Communication – Speaks clearly and persuasively in positive or negative situations; listens and gets

clarification; Responds well to questions; Demonstrates group presentation skills; Participates in meetings.

Team Work – Balances team and individual responsibilities; Exhibits objectivity and openness to others' views;

Gives and welcomes feedback; Contributes to building a positive team spirit; Recognizes accomplishments of other

team members.

Written Communication – Writes clearly and informatively; Edits work for spelling and grammar; Varies writing style

to meet needs; Presents numerical data effectively; Able to read and interpret written information.

Leadership – Effectively influences actions and opinions of others; Inspires respect and trust; Accepts feedback from

others.

Quality Management – Looks for ways to improve and promote quality; Demonstrates accuracy and thoroughness.

Business Acumen – Understands business implications of decisions; Displays orientation to profitability;

Demonstrates knowledge of market and competition; Aligns work with strategic goals.

Cost Consciousness – Works within approved budget; Develops and implements cost saving measures;

Contributes to profits and revenue, Conserves organizational resources.

Diversity – Promotes a harassment-free environment.

Ethics – Treats people with respect; Keeps commitments; Works with integrity and ethically; Upholds organizational

values.

Organizational Support – Follows policies and procedures; Completes administrative tasks correctly and on time;

supports organization's goals and values.

Strategic Thinking – Understands organization's strengths & weaknesses; Analyzes market and competition.

Adaptability – Adapts to changes in the work environment; Changes approach or method to best fit the situation;

Able to deal with frequent change, delays, or unexpected events.

Attendance/Punctuality – Is consistently at work and on time; Ensures work responsibilities are covered when

absent; Arrives at meetings and appointments on time.

Dependability – Follows instructions, responds to management direction; Takes responsibility for own actions;

Keeps commitments; Commits to long hours of work when necessary to reach goals; Completes tasks on time or

notifies appropriate person with an alternate plan.

Innovation – Displays original thinking and creativity; Meets challenges with resourcefulness; Generates

suggestions for improving work.

Motivation – Demonstrates persistence and overcomes obstacles; Takes calculated risks to accomplish goals.

Planning/Organizing – Prioritizes and plans work activities; Uses time efficiently.

Professionalism – Approaches others in a tactful manner; Reacts well under pressure; Treats others with respect

and consideration regardless of their status or position.

Quality – Demonstrates accuracy and thoroughness; Applies feedback to improve performance.

Quantity – Completes work in timely manner; Strives to increase productivity.

Safety and Security – Observes safety and security procedures; Determines appropriate action beyond guidelines;

Reports potentially unsafe conditions; Uses equipment and materials properly.

Qualifications:

To perform this job successfully, an individual must be able to perform each essential duty satisfactorily. The

requirements listed below are representative of the knowledge, skill, and/or ability required.

Education/Experience:

A minimum of 5 years of experience as an Inventory or Cost Accountant

Bachelor's degree in finance or accounting required

Experience with GAAP (Generally Accepted Accounting Principles) as they relate to non-GAAP standard cost systems and external reporting requirements.

Experience with ERP software (QAD Enterprise Edition preferred.

Advanced MS Excel skills with an emphasis on pivot tables, macros and functions

Experience with Internal Audit and Sarbanes-Oxley requirements in relation to Cost Accounting and Inventory valuation.

Bilingual Spanish/English a plus

Work Environment:

The work environment characteristics described here are representative of those an employee encounter while

performing the essential functions of this job. Reasonable accommodations may be made to enable individuals with

disabilities to perform the essential functions. The noise level in the work environment is usually quiet.