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 discussions and highly detailed operational accounting analyses. * Have strong executive presence and can communicate effectively with senior leadership and cross-functional partners. * Enjoy building scalable processes and infrastructure in fast-moving, ambiguous environments. * Are highly detail-oriented and maintain a strong control mindset while balancing business partnership. * Have a strong systems orientation and enjoy designing scalable ERP and reporting processes. * Are intellectually curious, proactive, and solutions-oriented.   QUALIFICATIONS REQUIRED QUALIFICATIONS * Bachelor’s degree in Accounting, Finance, or related field. * 8+ years of experience in manufacturing accounting, cost accounting, or inventory accounting. * Significant experience within consumer hardware, electronics, robotics, semiconductor, or complex manufacturing industries. * Deep expertise in standard costing, inventory valuation, manufacturing variances, overhead absorption, and inventory close processes. * Strong experience working with contract manufacturers and global supply chain environments. * Hands-on experience with Oracle Fusion ERP, particularly Costing and Inventory modules. * Strong understanding of U.S. GAAP related to inventory and manufacturing accounting. * Experience building scalable accounting processes, controls, and reporting infrastructure. * Excellent analytical, communication, and cross-functional partnership skills. * Demonstrated ability to influence stakeholders and operate effectively in ambiguous environments. PREFERRED QUALIFICATIONS * CPA and/or public accounting background. * Experience supporting hardware product launches and rapid manufacturing scale-up. * Experience designing or implementing ERP systems and finance process transformations. * Experience in a high-growth technology or pre-IPO/public company environment. * Experience building or leading teams in complex operational accounting environments. * Familiarity with manufacturing operations, supply chain planning, and procurement workflows.   WHY THIS ROLE MATTERS This role will play a foundational part in building the accounting infrastructure that supports the next generation of AI hardware products. You will help shape the systems, policies, controls, and operational processes that enable scalable manufacturing operations, reliable financial reporting, and launch readiness as the business rapidly grows. You’ll have the opportunity to work cross-functionally with world-class teams at the forefront of AI, robotics, and consumer hardware innovation while helping build a best-in-class hardware controllership organization from the ground up. About OpenAI OpenAI is an AI research and deployment company dedicated to ensuring that general-purpose artificial intelligence benefits all of humanity. We push the boundaries of the capabilities of AI systems and seek to safely deploy them to the world through our products. AI is an extremely powerful tool that must be created with safety and human needs at its core, and to achieve our mission, we must encompass and value the many different perspectives, voices, and experiences that form the full spectrum of humanity.  We are an equal opportunity employer, and we do not discriminate on the basis of race, religion, color, national origin, sex, sexual orientation, age, veteran status, disability, genetic information, or other applicable legally protected characteristic. For additional information, please see OpenAI’s Affirmative Action and Equal Employment Opportunity Policy Statement. Background checks for applicants will be administered in accordance with applicable law, and qualified applicants with arrest or conviction records will be considered for employment consistent with those laws, including the San Francisco Fair Chance Ordinance, the Los Angeles County Fair Chance Ordinance for Employers, and the California Fair Chance Act, for US-based candidates. For unincorporated Los Angeles County workers: we reasonably believe that criminal history may have a direct, adverse and negative relationship with the following job duties, potentially resulting in the withdrawal of a conditional offer of employment: protect computer hardware entrusted to you from theft, loss or damage; return all computer hardware in your possession (including the data contained therein) upon termination of employment or end of assignment; and maintain the confidentiality of proprietary, confidential, and non-public information. 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