Manager, Cost Accounting

MannKind

MannKind Corporation (Nasdaq: MNKD) is a biopharmaceutical company dedicated to transforming chronic disease care through innovative, patient-centric solutions. With a focus on cardiometabolic and orphan lung diseases, we develop and commercialize treatments that address serious unmet medical needs, including diabetes, pulmonary hypertension, pulmonary fibrosis, nontuberculous mycobacterial (NTM) lung disease, and fluid overload associated with heart failure and chronic kidney disease.

At MannKind, our employees are our greatest asset. We foster a close-knit, collaborative culture where every team member plays a vital role in our mission. We are proud to champion a rich blend of backgrounds, perspectives, and working styles as we work together to improve health outcomes and change lives.

Position Summary:

MannKind is actively seeking a dynamic Manager, Cost Accounting to join our team, reporting directly to the Director Accounting. The Manager, Cost Accounting is responsible for overseeing all cost accounting activities for products produced by contract manufacturers, ensuring accurate product costing, inventory valuating, and manufacturing financial reporting. This role partners closely with Operations, Supply Chain, FP&A, and Corporate Accounting to provide insights that drive margin improvement, operational efficiency, and strong internal controls. The ideal candidate is analytical, detail-oriented, and comfortable working in a fast-paced environment.

Principal Responsibilities:

• Manage standard cost development for raw materials, WIP, and finished goods for products manufactured at contract manufacturing sites, including Furoscix and V-Go, including annual cost roll up.
• Maintain accurate cost models incorporating materials, labor/overhead, including from CMOs, freight, testing, and quality related costs.
• Oversee inventory valuation across multiple locations (CMOs, 3PLs, internal warehouses), including reserves for expiry, scrap, and slow-moving inventory as well as reconciliation to the general ledger.
• Review and analyze manufacturing variance such as PPV, yield loss, batch failures, and CMO related charges.
• Ensure accurate month-end close for all cost-related accounting, including accruals for CMO production and testing activities.
• Provide cost insights to leadership to support analysis of COGS, manufacturing performance, margin analysis, and long-term supply planning.
• Collaborate with Supply Chain, Technical Operation, and Quality to understand batch yields, deviations, and production trends that impact cost.
• Work closely with CMOs to reconcile production activity, WIP and invoicing.
• Support ERP enhancements and system integrations related to costing, batch tracking, and inventory management.
• Work in a SOX control environment, maintaining strong internal controls over inventory, costing, and CMO related financial processes, including supporting internal and external audits.
• Drive process standardization and continuous improvement to support scalability, audit readiness, regulatory compliance, and operational excellence.
  
  

Managerial Qualifications and Skills:

• Strong understanding of standard costing, batch costing, and inventory accounting.
• Experience working with CMOs/CDMOs and managing external manufacturing financial processes.
• Excellent communication skills and ability to partner effectively across technical and operational teams.
• Proven ability to manage competing priorities and meet deadlines in a fast-paced environment.
• Advanced proficiency in Excel (PivotTable & VLOOKUP) and Word for analysis and business correspondence.
  
  

Education and Experience Requirements:

• Bachelor’s degree in accounting, finance, or a related major.
• 5 years of progressive accounting experience, ideally in the biotech/pharma industry.
• Proficiency in Great Plains Dynamics or similar ERP system.