Director of Costing Accounting at Cerebras Systems in Sunnyvale, CA

Cerebras Systems builds the world's largest AI chip, 56 times larger than GPUs. This architecture allows Cerebras to deliver industry-leading training and inference speeds; over 10 times faster than GPU-based hyperscale cloud inference services.

This order of magnitude increase in speed is transforming the user experience of AI applications, unlocking real-time iteration and increasing intelligence via additional agentic computation.

Cerebras works with the leading model labs, global enterprises, and cutting-edge AI-native startups. OpenAI recently announced a multi-year partnership with Cerebras, to deploy 750 megawatts of scale, transforming key workloads with ultra high-speed inference.

About The Role

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.

Responsibilities

Strategic Leadership

• 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.

Cost Accounting & Inventory

• 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.

Manufacturing & Supply Chain Finance

• 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.

Fixed Assets & Data Center Costing

• 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.

Inference & Compute Cost Allocations

• 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.

Compliance, Reporting & IPO Readiness

• 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.

Skills And Qualifications

• 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.

Personal Attributes

• Thrives in fast-paced, high growth, high-ambiguity environments.
• Able to ramp quickly, identify gaps, and take ownership.
• Creates high visibility and impact working alongside leadership in Finance, Silicon Engineering, and Business Operations.
• Willing to step in and support adjacent areas when needed.
• Hands-on, detail-oriented, and execution-focused.
• Strong cross-functional communicator with sound judgment.

Why Join Cerebras

People who are serious about software make their own hardware. At Cerebras, we have built a breakthrough architecture that is unlocking new opportunities for the AI industry. With dozens of model releases and rapid growth, we’ve reached an inflection point in our business. Members of our team tell us there are five main reasons they joined Cerebras:

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

Find out more about what it's like to work at Cerebras here!

Apply today and become part of the forefront of groundbreaking advancements in AI!

Cerebras Systems is committed to creating an equal and diverse environment and is proud to be an equal opportunity employer. We celebrate different backgrounds, perspectives, and skills. We believe inclusive teams build better products and companies. We try every day to build a work environment that empowers people to do their best work through continuous learning, growth and support of those around them.

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