Accounting Lead, Hardware

ABOUT THE TEAM OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission to ensure that artificial general intelligence benefits all of humanity. The Controllership team delivers the financial truth that powers OpenAI’s growth. By translating operational activity into accurate, timely, and decision-grade financial data, we enable leadership to scale the business with confidence. Our commitment to rigorous controls and best-in-class systems ensures financial integrity as OpenAI grows.    ABOUT THE ROLE We are seeking a strategic and execution-oriented Accounting Lead, Hardware to build and scale inventory accounting capabilities across consumer hardware and robotics businesses. This role partners closely with Finance, Supply Chain, Manufacturing Operations, Technical Accounting, Strategic Finance, and Systems teams to establish scalable inventory and supply chain accounting processes and reporting infrastructure supporting rapid growth and product launches. The ideal candidate brings strong accounting fundamentals, sound judgment, and a track record of building scalable processes in complex, evolving businesses. Inventory, cost accounting, or supply chain experience is preferred, and accounting experience supporting hardware, infrastructure, data centers, or other capital-intensive operations is also valuable. We welcome strong accounting professionals from other backgrounds who have demonstrated the ability to quickly learn unfamiliar business models and accounting topics and take ownership of new areas. This person should thrive in ambiguity, combine strategic thinking with hands-on execution, and communicate effectively with cross-functional partners and senior leadership. This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees.   IN THIS ROLE, YOU WILL:  INVENTORY ACCOUNTING - Lead inventory and supply chain accounting across consumer hardware and robotics programs, including inventory valuation, supply chain/sourcing arrangements, manufacturing variances, reserves, and close processes. - Partner with Supply Chain, Operations, and Strategic Finance to support BOM accuracy, labor and overhead assumptions, operationalize supply chain strategies and gross margin analysis. - Develop scalable accounting processes for NPI, prototyping, engineering builds, and mass production. - Own inventory-related accounting policies and controls, including capitalization, overhead allocation, LCNRV/NRV assessments, rebates, freight, tariffs, and inventory controls. ERP SYSTEMS & PROCESS DESIGN - Serve as a finance lead for Oracle Fusion manufacturing costing and inventory implementations, enhancements, and process optimization. - Partner with Systems, IT, and Operations to design scalable finance processes, controls, reporting structures, and operational workflows. - Partner with Systems and Operations to define accounting requirements and guide ERP design for product costing, inventory transactions, and related reporting and controls. FINANCIAL CLOSE, REPORTING & CONTROLS - Lead monthly, quarterly, and annual cost accounting close activities and improve scalable reconciliations, reporting, and management review processes. - Partner with Strategic Finance on margin reporting, inventory analytics, and budget versus actual analysis. - Establish SOX-ready controls, support audits and technical accounting matters, and drive continuous improvement across close and reporting processes. CROSS-FUNCTIONAL LEADERSHIP - Act as a strategic partner to Operations, Supply Chain, Procurement, and Program Management teams. - Translate ambiguous business needs into scalable account