Cost Accountant

Cost Accountant

PURPOSE OF THE POSITION:

The Cost Accountant serves as a strategic business partner to the assigned operating divisions, providing leadership with clear, actionable insights into all aspects of plant operating costs. This role is responsible for the continuous analysis of divisional performance, ensuring costs are accurately traced to underlying activities and correctly reflected in the system to support transparent business decisions. Key responsibilities include verifying accurate cost setups, conducting margin and variance analysis (standard vs. actual costs), and providing meaningful financial insights. The Cost Accountant also oversees plant accounting functions, including preparation of monthly financial statements, budgets, forecasts, and ad-hoc financial projections.

WORKING RELATIONSHIPS:

This position reports directly to the Cost Accounting Manager and does not have supervisory responsibilities. The Cost Accountant collaborates closely with cross-functional teams including Operations, Plant Accounting, Sales, Marketing, the Director of Operations, Purchasing, and Fruit Procurement and Grower Services.

ESSENTIAL FUNCTIONS:

(The essential functions listed below are not intended to reflect all duties that may be assigned to this position. It is the responsibility of every employee at Tree Top Inc. to report food safety and food quality problems or risks to personnel with the authority to initiate action against these said possible risks. Tree Top has identified personnel that will serve as backups for key personnel in the event that said employee is absent or unavailable. These provisions can be found within the organizational chart. Tree Top may augment duties, including essential functions, at its discretion.)

1. Performance Analysis: Analyze variances between actual and planned performance and communicate findings to operations personnel. Support assigned plants in understanding actual versus projected costs and translate insights into actionable recommendations to achieve annual plans and drive continuous improvement initiatives.

1. Reporting and Decision Support: Develop and review financial and operational reports to provide insight into actual and projected costs. Partner with Operations and Sales to support go/no-go decisions and evaluate the financial impact of operating strategies.

1. Financial Analysis and Forecasting: Proactively analyze current and historical financial and performance data to identify trends, risks and opportunities. Develop informed recommendations, forecasts and projections to support strategic decision-making.

1. Standard Cost Review: Evaluate standard costs and related system processes to ensure each plant’s systems accurately reflect true production costs and support sound business decisions. Recommend and implement improvements where necessary
2. Commodity and Cost Analysis: Conduct monthly analysis of key material commodities, review historical trends, and forward estimates to access divisional impact. Focus on insights that drive behavioral change, cost efficiency, and cost avoiding strategies.

1. Cost Accounting and Estimation: Perform advanced cost accounting related to materials and production. Prepare cost simulations for new and existing products, conduct analysis to determine the cost of business activities and provide cost benefit analysis for projects and initiatives.

1. Inventory Management: Ensure inventory accuracy by maintaining effective controls and monitoring process. Reconcile accounts monthly and analyze inventory levels to support integrity and operational efficiency.

1. Month-End Close: Oversee the month-end close process for assigned plants, ensuring accuracy and completeness of monthly financial statements.

1. Error Resolution: Identify, investigate, and resolve cost accounting discrepancies on a daily basis. Implement corrective actions to prevent recurrence

1. Standard Cost Development: Lead the annual standard cost development process for assigned plants. Guide Plant Accountants through cost for the annual budget, and recommend cost improvements, budget adjustments and standard cost revisions.

1. Capital Budget Analysis: Analyze and manage capital budget requests, verifying spending, evaluating project paybacks, and assessing financial impacts. Ensure that project benefits are reflected in the annual budget and participate in capital spending audits to integrate learnings into future planning.

1. Budgeting and Forecasting: Manage plant accounting functions for assigned facilities, including the preparation of detailed budgets, forecasts and ad-hoc financial projections.

1. Controls and Reporting Systems: Implement and maintain controls for data accumulation and reporting systems to ensure the integrity and accuracy of financial information.

1. Perform under the Working Conditions described below.

QUALIFICATIONS FOR ENTRY:

• KNOWLEDGE OF:Principles and practices of financial, cost and manufacturing accounting.
• Financial forecasting, budgeting, and variance analysis methodologies.
• Generally Accepted Accounting Principles (GAAP) and their application in a manufacturing environment.
• Relevant Federal, State, and local laws, codes, and regulations governing accounting and financial reporting.

• ABILITY TO:Identify, research, and analyze complex problems; evaluate alternative solutions; and assess the implications of proposed actions.
• Apply strong analytical skills within financial and manufacturing settings to interpret and explain performance results.
• Demonstrate curiosity and precision in uncovering the ‘why’ and ‘how’ behind the results and translate findings into clear observations and actionable recommendations.
• Collect, evaluate, and interpret financial and operational data to support informed decision making.
• Effectively organize, plan, and execute multiple priorities in a fast-paced environment
• Lead and collaborate on cross-functional project teams to analyze processes, and recommend improvements.
• Handle confidential and sensitive information with discretion and integrity
• Build cooperative relationships and gain buy-in through effective communication, discussion and persuasion.
• Proficiently use ERP systems, Business Intelligence systems, SQL and advanced Excel to perform routine and ad-hoc financial analyses and reporting.
• Meet behaviors established in Tree Top’s performance management and development process.

EXPERIENCE, CERTIFICATION/LICENSES, AND TRAINING:

• Bachelor’s degree, preferably in accounting or related field.
• Minimum of four (4) years of progressive experience in accounting, including exposure to both cost accounting and financial accounting.
• Experience working with ERP and Business Intelligence (BI) systems; familiarity with Infor products preferred but not required.
• Experience creating and utilizing SQL queries preferred.
• Advanced proficiency in Microsoft Excel, including data analysis and complex formula development.
• CMA or CPA certification is a plus.

WORKING CONDITIONS:

• Constantly works in an office environment and occasionally has exposure to a manufacturing/plant environment
• Frequently deals with highly confidential information
• Constantly works under tight time constraints or with business activities of a seasonal/cyclical nature
• Frequently travels, including overnight stays, to other worksites, for off-site meetings, and for training purposes
• Frequently works with dissatisfied or angry customers
• Frequently works from home
• Physical requirements of the job:
• Frequently lifts up to 10 pounds
• Vision requirements: Constantly uses near vision and depth perception, frequently uses far vision, and occasionally uses color vision
• Constantly talks, types, listens/uses hearing, and/or sits
• Frequently stands, walks, and/or drives
• Types of exposures encountered: Occasionally exposed to loud machine/equipment noise