Director, Cost Accountant

Job  
Date posted 13/01/2026 Location San Jose, California Category Finance & Accounting

Arm’s Silicon Operations team is building the foundation for commercial success in the constantly evolving semiconductor landscape. We are seeking a Cost Accountant with deep understanding of cost accounting principles, especially as they apply to the semiconductor model, to develop and implement inventory and cost tracking processes aligned with US GAAP and IFRS. This role is pivotal in bridging accounting theory with practical systems and operations execution—ensuring that our policies, processes, and systems scale with Arm’s ambitions in SoC development and delivery.

This is more than a ledger role—it’s a design and leadership opportunity to shape how cost flows are constructed, tracked, and analyzed across the silicon lifecycle, from engineering samples to production-ready chips.

• Design and Implement Costing Systems
  • Develop cost accounting methodologies for pre-production, pilot, and mass production phases consistent with accounting standards.
  • Define and operationalize standard costing for silicon products, including tooling, wafer procurement, packaging, test services, and subcontractor operations.
  • Build tracking and reporting processes aligned to Arm’s expected product portfolio and SAP S/4
    
    HANA data flows.
• Inventory and Expense Recognition
  • Support capitalization vs. expensing decisions under US GAAP and IFRS using well-documented criteria (e.g., alternative future use, stage, technological feasibility).
  • Partner with Engineering, Operations, and Finance Business Partners to ensure inventory transactions are timely, accurate, and reflect commercial substance.
• NRE and R&D Cost Attribution
  • Collaborate with Technical Accounting and Commercial Finance teams to attribute and recognize NRE costs, differentiating between R&D, COS, and fulfillment costs per ASC 340-40 and ASC 606.
  • Develop models and workflows to estimate and recognize milestone-based contractor and supplier costs.
• System Implementation & Documentation
  • Lead or support system configurations within SAP S/4
    
    HANA and SAP Ariba to collect cost elements and automate journal entries.
  • Document accounting treatments, assumptions, processes, and policies to robust controls, ensure audit readiness and knowledge continuity.
• Cross-Functional Collaboration & Leadership
  • Engage regularly with Commercial, IT, Legal, and Supply Chain partners to design scalable end-to-end cost and inventory processes.
  • Provide mentorship or informal management to team members, contractors, and external consultants.

• Bachelor’s degree in Accounting or Finance; CPA or equivalent preferred.
• Demonstrated experience in cost accounting, inventory management, or operational finance.
• Experience in semiconductor environments or high-complexity manufacturing/supply chain industries.
• Solid understanding of US GAAP and IFRS, with ability to interpret, apply and operationalize thought detailing policies and procedures.
• Validated experience implementing or optimizing cost accounting capabilities in SAP S/4
  
  HANA or equivalent ERP systems.
• Comfortable working across commercial, technical, and systems teams, driving outcomes through influence.
• Excellent written communication and documentation skills with a “document and decide” approach.

• Experience with R&D and production lifecycle tracking, and customer-funded development arrangements.
• Familiarity with cost tracking requirements and tools including project/time tracking solutions.
• Knowledge of standard costing theory, manufacturing reserves, and excess & obsolescence provisioning.
• Ability to lead external consultants and align partners in ambiguous or fast-evolving environments.

• Opportunity to build foundational accounting infrastructure for one of Arm’s most strategic growth areas.
• High visibility and impact working alongside leadership in Finance, Silicon Engineering, and Business Operations.
• The satisfaction of turning complex accounting theory into well-oiled, scalable operational systems.

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