Director of Cost Accounting (Build & Standardize Across 35 Sites)

Director of Cost AccountingCompany: American bath Group (ABG)Location: Irving, TXReporting to: Brent Korb, CFOIf you have personally owned standard cost, BOM accuracy, and variance control across multiple manufacturing sites and have wanted the opportunity to build it the right way across an entire enterprise, this role was built for you.About American Bath GroupAmerican Bath Group (ABG) is a leading North American manufacturer of showers, bathtubs, spas, and related bathware products serving residential, multifamily, hospitality, and e-commerce channels. With more than 35 manufacturing facilities and 15 distribution locations, ABG has grown rapidly through both organic expansion and over twenty acquisitions.ABG is a founder-led business and a portfolio company of Centerbridge Partners. The company operates with a culture defined by speed, simplicity, and consistency - translating strategy into measurable execution across its national manufacturing footprint.The OpportunityABG is seeking a Director of Cost Accounting to build and lead a centralized cost accounting function across the company’s U.S. manufacturing operations.Today, cost accounting capability exists across plants but is fragmented and inconsistently led. Cost structures derived from bills of materials vary by site, SKU-level profitability visibility is limited at the enterprise level, and costing data does not consistently support executive decision-making.This role is responsible for standing up a structured, enterprise cost accounting capability that delivers reliable cost structures derived from BOMs, enterprise SKU profitability visibility, capital spend oversight, and decision-grade financial insight for operations and executive leadership.This is not a maintenance role. It is a build mandate inside a complex, multi-site manufacturing environment.Success in Year One (Executive Summary)Within the first 12 months, the Director of Cost Accounting will establish an enterprise cost accounting capability delivering:Enterprise BOM variance monitoring and remediation processes active across all U.S. manufacturing sitesSKU-level profitability reporting operational across business unitsA centralized cost accounting organization designed and largely staffedCapital expenditure tracking and ROI discipline installedReliable costing data integrated into FP&A planning and forecasting processesThe MandateWithin the first year, the Director of Cost Accounting will stand up a high-functioning cost accounting organization capable of delivering:Financially accurate cost structures derived from bills of materials across all U.S. manufacturing sitesEnterprise SKU-level profitability visibility for operational and pricing decision-makingA centralized cost accounting organization aligned with plant operations and business unitsStructured capital spend tracking and ROI disciplineReliable costing data integrated with financial planning and forecasting processesThe role requires both architectural thinking and operational execution - designing systems while simultaneously driving deployment across plants.Year One Critical Outcomes1. BOM Variance Governance and Cost Structure AccuracyImplement an enterprise BOM variance monitoring framework across U.S. operationsEstablish a formal monthly variance reporting cadence tied to cost accuracy governanceImplement trigger mechanisms that flag cost variance signals indicating potential BOM inaccuraciesEstablish clear ownership for BOM review and correction by plant and business unit leaders in partnership with Engineering and OperationsDeliver transparent remediation reporting to Finance and operational leadershipThe first 90 days will focus on establishing a baseline variance and cost accuracy starting point across plants.2. Enterprise SKU-Level Profitability VisibilityImplement SKU-level profitability reporting across all U.S. business unitsEstablish recurring review cadences with Business Unit Leaders and Plant ManagersIdentify bottom-tier SKUs and categorize profitability driversImplement structured action tracking for pricing, operational, or portfolio improvement actionsIntegrate SKU profitability insights into pricing, operational, and portfolio decisions3. Build the Cost Accounting OrganizationDesign and implement the centralized cost accounting structureDefine plant and business-unit coverage modelsRecruit and onboard 60–80% of required team capacity within the first yearEstablish role clarity, accountability structures, and operating rhythmsImplement structured onboarding and capability development for new hiresThe organization currently consists of a small number of cost accountants with no centralized leadership structure.4. Capital Spend Oversight and ROI DisciplineImplement enterprise CapEx tracking mechanisms (actual vs. plan)Establish a structured ROI evaluation framework for capital investmentsInstall review cadences with Finance and Enterprise Operations leadershipImplement post-investment performance reviews and capital project post-mortems5. FP&A Integration and Planning AccuracyImprove costing inputs feeding financial planning cyclesEstablish recurring coordination cadences with FP&ACreate auditable linkage between costing assumptions and financial forecastsReduce financial volatility driven by inconsistent cost visibilitySix-Month Execution MilestonesBy Month 6, the Director of Cost Accounting should demonstrate measurable progress including:BOM variance review and correction loops actively operating with Engineering and OperationsEarly SKU profitability reviews influencing operational and pricing discussionsCost accounting organizational structure designed and partially staffedEstablished working partnerships with Engineering, Operations, and Plant leadershipA clearly communicated 12-month deployment roadmapWhy This Role Is HardThis role operates in a complex manufacturing environment with fragmented costing infrastructure.Key challenges include:Multiple manufacturing sites with inconsistent costing practicesLimited historical SKU-level profitability visibilityVariability in cost structures derived from BOMsMulti-system ERP environmentsThe need to influence plant leadership, engineering, and operations without direct authorityThe successful leader must be comfortable building systems while operating inside imperfect environments.Leadership ProfileThe successful candidate will operate as an Operator–Architect - a leader capable of designing systems while simultaneously driving execution inside complex manufacturing environments.This leader typically:Has implemented costing structures in multi-site manufacturing environmentsIs comfortable building systems where mature processes do not yet existDrives execution with urgency and measurable progressInfluences plant leadership and engineering teams without formal authorityCommunicates effectively from the plant floor to the CFO levelExperience Requirements10+ years of cost accounting experience within manufacturing environmentsDemonstrated expertise in BOM variance governance and cost accuracy management in partnership with engineering and operationsExperience supporting multi-site manufacturing operationsExposure to organizational build-outs or system implementationsAbility to operate effectively in complex or transitional environmentsERP experience is helpful but not gating. Exposure to Microsoft Dynamics 365 or comparable ERP systems is advantageous.Why a Builder Will Be Excited About This RoleThis role represents a rare opportunity to design and deploy the cost accounting architecture of a national manufacturing platform.For the right leader, the opportunity includes:Building a centralized cost accounting capability from an early-stage baselineEstablishing the enterprise standards for cost visibility and profitability analysisInfluencing operational, pricing, and capital allocation decisions across the businessPartnering closely with executive leadership to improve financial visibility across a growing manufacturing organizationWhy This Role MattersCost visibility is foundational to operational and financial performance in a multi-site manufacturing organization.This role will build the financial infrastructure that enables ABG’s leadership team to make better decisions about pricing, product portfolio, capital investment, and operational performance across the enterprise.For the right leader, this represents an opportunity to design and deploy the cost accounting architecture supporting ABG’s national manufacturing platform.