Manager, Product Costing

About Ayar Labs

Ayar Labs is pioneering co-packaged optics (CPO) for AI infrastructure, using light instead of electricity to move data between chips. We design our TeraPHY™ optical I/O chiplets and SuperNova™ light sources in-house and, as a fabless company, partner with leading manufacturers to build them. Our Thailand team works on site at Fabrinet, our contract manufacturing partner, as the Ayar Labs technical owners of the products Fabrinet builds for us.

About the Role

Own product costing for our laser and silicon products. As a fabless company, our unit cost combines partner pricing, consigned material, and Ayar Labs-owned equipment; you set standard costs and bridge Manufacturing and Finance.

Key Responsibilities

• Build standard costs and fully loaded unit costs, including contract-manufacturer charges.
• Manage absorption, depreciation allocation, and charge-out at standard.
• Run variance analysis and explain drivers to Operations and Finance.
• Maintain scrap, E&O, and warranty reserves; support inventory valuation and month-end close.
• Support intercompany and transfer-pricing treatment for Thailand, Taiwan, and U.S. flows.

Required Qualifications

• Bachelor's degree in accounting, finance, engineering, or industrial management; CPA, CMA, or equivalent a plus.
• 7+ years in cost accounting or manufacturing finance in electronics, semiconductor, or optics.
• Deep experience with standard costing, variance analysis, and inventory valuation.
• Working knowledge of ERP systems and Thai Financial Reporting Standards (TFRS).
• Fluent English.

Preferred Qualifications

• Experience at a fabless or contract-manufacturing-based company.

Work Environment

Mostly desk-based at our partner's facilities with regular time on the production floor; works closely with Finance. Requires some early-morning or evening calls with the US site located in San Jose, CA.