Posisition Overview
The Cost Accounting position is responsible for recording, analyzing, and reporting production costs, including Cost of Goods Manufactured (COGM/HPP) calculation, manufacturing cost control, standard costing, variance analysis, and fixed asset management.
The position plays an important role in ensuring the accuracy of production cost information, improving cost efficiency, supporting financial planning, and monitoring the utilization and maintenance of company assets.
Key Responsibilities
- Calculate Cost of Goods Manufactured (COGM/HPP) for each product based on raw materials, direct labor, and manufacturing overhead costs.
- Analyze production cost variances (standard vs. actual) and provide variance analysis reports and recommendations to management.
- Prepare monthly, quarterly, and annual production cost reports.
- Develop, monitor, and update standard costing for production activities.
- Analyze production process efficiency from a cost perspective.
- Monitor and control manufacturing and production-related expenditures.
- Analyze raw material consumption and direct labor efficiency.
- Coordinate with PPIC and Production teams to validate production output and material consumption data.
- Support the preparation of the annual production cost budget.
- Maintain records, conduct inventories, and monitor company fixed assets, including machinery, equipment, vehicles, and other assets.
- Manage fixed asset data within the accounting system, including depreciation and asset movements.
- Conduct periodic fixed asset stock opname/physical verification and prepare the related reports.
- Ensure all company assets are properly recorded, labeled, maintained, and used according to their intended purpose.
- Coordinate with relevant departments regarding damaged, missing, or improperly utilized assets.
Requirements
- Minimum Bachelor's Degree (S1) in Accounting, Finance, Economics, Industrial Engineering, or a related field.
- Minimum 2 years of relevant work experience, preferably in Cost Accounting, Cost Control, or Accounting within a manufacturing company.
- Strong understanding of cost accounting, cost management, COGM/HPP calculation, standard costing, and variance analysis.
- Good understanding of manufacturing processes, preferably with experience in the furniture industry, including wood processing, finishing, and upholstery.
- Good understanding of fixed asset accounting and depreciation.
- Proficient in Microsoft Office, particularly Microsoft Excel.
- Experience using Odoo, especially Accounting and Inventory modules, is highly preferred.
- Strong analytical and problem-solving skills.
- Good communication and coordination skills.
- Willing to work both in an office environment and on the production floor.
Preferred Knowledge & Skill
- Cost Accounting & Cost Control
- Cost of Goods Manufactured (COGM/HPP)
- Standard Costing
- Variance Analysis
- Manufacturing Cost Analysis
- Raw Material & Labor Cost Analysis
- Fixed Asset Accounting
- Depreciation & Asset Management
- Internal Control & Basic Audit
- Data Analysis
- Odoo ERP
Work Environment
- Work activities are conducted both in the office and production areas.
- The position does not require heavy physical activity but involves moderate mobility within the production facility.
- When working in the production area, employees may be exposed to machine noise and wood/production dust.
Internal Coordination
- Production – Coordinate production data, material consumption, output, and production cost efficiency.
- PPIC – Validate production planning, output, and material consumption data.
- GA – Coordinate fixed asset inventory, utilization, and related matters.
- Accounting/Finance – Coordinate cost data, accounting records, and financial reporting.
