Director, Cost Accountant

Location: San Jose, CA (Hybrid/Flexible)

Job Overview

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.

Key Responsibilities

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/4HANA 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/4HANA 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.

Required Qualifications

• 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/4HANA 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.

Preferred Qualifications

• 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.

What You’ll Gain

• 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.

In Return:

At Arm, we are guided by our core beliefs that reflect our rare culture and guide our decisions, defining how we work together to surpass ordinary and shape extraordinary

We are proud to have a set of behaviors that reflect our culture and guide our decisions, defining how we work together to resist ordinary and craft outstanding!

• Partner and customer focus
• Teamwork and communication
• Creativity and innovation
• Team and personal development
• Impact and influence
• Deliver on your promises

We not I

• Take daily responsibility to make the Global Arm community thrive
• No individual is responsible for the right answer. Brilliance is collective!
• Information is crucial, share it
• Realize that we win when we collaborate — and that everyone misses out when we don’t

Accommodations at Arm

At Arm, we want to build extraordinary teams. If you need an adjustment or an accommodation during the recruitment process, please email accommodations@arm.com. To note, by sending us the requested information, you consent to its use by Arm to arrange for appropriate accommodations. All accommodation or adjustment requests will be treated with confidentiality, and information concerning these requests will only be disclosed as necessary to provide the accommodation. Although this is not an exhaustive list, examples of support include breaks between interviews, having documents read aloud, or office accessibility. Please email us about anything we can do to accommodate you during the recruitment process.

Hybrid Working at Arm

Arm’s approach to hybrid working is designed to create a working environment that supports both high performance and personal wellbeing. We believe in bringing people together face to face to enable us to work at pace, whilst recognizing the value of flexibility. Within that framework, we empower groups/teams to determine their own hybrid working patterns, depending on the work and the team’s needs. Details of what this means for each role will be shared upon application. In some cases, the flexibility we can offer is limited by local legal, regulatory, tax, or other considerations, and where this is the case, we will collaborate with you to find the best solution. Please talk to us to find out more about what this could look like for you.

Equal Opportunities at Arm

Arm is an equal opportunity employer, committed to providing an environment of mutual respect where equal opportunities are available to all applicants and colleagues. We are a diverse organization of dedicated and innovative individuals, and don’t discriminate on the basis of race, color, religion, sex, sexual orientation, gender identity, national origin, disability, or status as a protected veteran.