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Cerebras Systems Logo Cerebras Systems · Finance

Director of Cost Accounting

United States, Sunnyvale · Job Posted February 17, 2026
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Job Description

The Director of Cost Accounting will lead all cost accounting, inventory, and cost-related financial activities across manufacturing, infrastructure, and AI compute operations. This role is critical to ensuring accurate costing, capitalized asset accounting, and cost transparency across both training and inference workloads. This role requires comfort operating in a fast-paced, evolving environment, where priorities may shift and processes are still being built. The successful candidate will be expected to ramp quickly, close gaps, and contribute immediately, bringing structure, judgment, and execution while helping where needed across the broader finance organization. You will partner closely with Manufacturing, Supply Chain, FP&A, Deployment, and Engineering to establish scalable costing models, strengthen controls, and support external reporting readiness as the company prepares to operate as a public company.

Job Responsibility

  • Design and implement scalable cost accounting strategies aligned with company growth and IPO readiness
  • Partner with Supply Chain operations to establish best-in-class costing policies, procedures, and internal controls
  • Serve as a thought partner to Finance leadership on cost structure, margin drivers, and capital intensity
  • Operate effectively in a high-growth, fast-paced environment, balancing strategic leadership with hands-on execution as the business scales
  • Lead month-end and quarter-end close for cost accounting, inventory, and related reserves
  • Own product, system, and service costing methodologies across complex hardware systems and AI infrastructure
  • Manage cost allocations to products, services, and programs with clear audit support
  • Oversee inventory valuation, excess & obsolete analysis, and manufacturing accruals
  • Ensure SOX-compliant controls over inventory and costing processes
  • Partner with Manufacturing and Supply Chain to analyze BOMs, yields, labor, overhead, and supplier pricing
  • Support capacity planning, volume analysis, and make/buy decisions
  • Develop and maintain cost center budgets, headcount models, and allocation methodologies
  • Own accounting and cost modeling for data center fixed assets, including AI compute systems, servers, networking, power, and cooling infrastructure
  • Establish capitalization policies, useful lives, depreciation methods, and impairment assessments
  • Partner with Infrastructure and FP&A to forecast capital spend and depreciation expense
  • Develop and maintain inference cost allocation frameworks, including compute usage, power and cooling, data center overhead, depreciation, and support costs
  • Allocate inference costs across internal R&D, customer contracts, and commercial programs
  • Support unit economics, pricing decisions, and margin analysis for AI services and infrastructure offerings
  • Ensure compliance with GAAP, SOX, and internal policies
  • Prepare costing and inventory analyses for external auditors
  • Support SEC reporting and disclosures related to cost of revenue, inventory, and fixed assets
  • Assist with ad-hoc analyses and cross-functional initiatives as needed to support business priorities

Requirements

  • Bachelor’s degree in Accounting, Finance, or related field (Master’s preferred)
  • 10+ years of progressive cost accounting experience in manufacturing, hardware, or infrastructure-intensive environments
  • Up to 3 to 5 years of Big 4 early career experience will be viewed favorably
  • Strong knowledge of GAAP, inventory accounting, costing methodologies, and fixed assets
  • Experience with complex allocations and capital-intensive cost structures
  • Exposure to manufacturing systems is a must along with exposure to ERPs such as Oracle and NetSuite
  • CPA or CMA strongly preferred

What we offer

  • Build a breakthrough AI platform beyond the constraints of the GPU
  • Publish and open source their cutting-edge AI research
  • Work on one of the fastest AI supercomputers in the world
  • Enjoy job stability with startup vitality
  • Our simple, non-corporate work culture that respects individual beliefs
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