Cost Accounting Leader/成本會計組長

Maintain standard cost / actual cost systems (materials, labor, overhead)
* BOM costs
* Routing / process costs
* WIP, semi-finished goods, finished goods
* Absorting rate calculation and allocation of overheads
Variance Analysis & Control
* Analyze material, labor, and overhead variances
* Identify root causes (price, usage, efficiency, yield)
* Sanity check of the variance
* Prepare variance reports with management explanations
* Work with production / engineering to improve cost drivers
Perform monthly inventory valuation and reconciliation
* Gross margin
* Reconciliation with working and accounting system
* Assist in audit requests related to inventory and cost
Cross-Functional Collaboration
* Production (yield, scrap, efficiency)
* Procurement (material price variance)
* Engineering (BOM changes)
* Support ERP cost modules and master data accuracy
Acting substitue Chief Accountant
* Substitute when Cheif Accoutant on leave
* 成本制度維護與成本計算
* 維護標準成本/實際成本制度(原料、人工、製造費用)
* BOM(物料清單)成本
* 製程/工序(Routing / Process)成本
* 在製品(WIP)、半成品、成品成本
* 製造費用吸收率(Absorption Rate)計算與製造費用分攤
* 成本差異分析與控管
* 分析材料、人工及製造費用差異
* 辨識差異根本原因(價格、用量、效率、良率)
* 進行成本差異合理性檢核(Sanity Check)
* 編製成本差異分析報告並提供管理階層說明
* 與生產/工程部門合作,改善成本動因與製程效率
* 存貨計價與報表
* 執行每月存貨成本計價與帳實差異調節
* 毛利分析報表
* 成本庫存底稿與會計系統對帳勾稽
* 協助內外部稽核/查帳中存貨與成本相關資料之提供與說明
* 跨部門協作
* 與生產部門合作(良率、報廢、效率分析)
* 與採購部門合作(材料價格差異分析)
* 與工程部門合作(BOM 變更與成本影響)
* 支援 ERP 成本模組及主檔資料(Master Data)正確性維護
會計長代理人
* 代理會計長如會計長請假