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

* 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

This is a job that require problem solving and onwership of the work.

Require exellent communication skills and eye for detail to find the root cause of variance.

The ERP and system knowledge is required for the principle of reconciliation of data between costing/warehouse and accounting system.

Candidate need to demonstrate real experience to improve costing process and detetive mindset to solve the root problem. The candidate should showcase past experience for the interview to show how and what they have done improve costing system.

本職位需具備高度的問題解決能力與對工作成果負責的態度。需具備優秀的溝通能力與高度的細節敏感度，能深入分析並找出各項成本差異的根本原因。

需具備ERP 與系統相關知識，能理解並實際執行成本／倉儲系統與會計系統之間資料調節勾稽的原則與邏輯。

候選人需能展現實際改善成本制度與成本流程的經驗，並具備如同偵探般的分析思維，能追根究柢解決問題。

面試時，候選人應能具體說明過往經驗，清楚說明其如何、以及實際做了哪些事項來改善成本系統與成本流程。