**Location:** Fab Cuautitlán – Purina **Objective:** Perform calculations of factory standard and actual costs, as well as deviation analysis (spending, usage, price, and substitution) to identify gaps and propose improvements; provide visibility and transparency to business units, ensuring they receive clear and timely information for decision-making; calculate costs for new products, analyze and propose optimal recipes considering all economic variables to support the successful and profitable launch of projects; support the Factory Controller in implementing internal controls. **What will make you successful:** Graduates in Finance, Business Administration, Accounting, Industrial Engineering, or related fields. Minimum two years’ experience in similar roles, handling production costs and possessing knowledge of internal controls, among others. **Key Responsibilities:** 1. Develop the factory’s ACE, calculate transfer prices, and conduct ACE reviews by coordinating, preparing, and participating in activities such as proposing technical standards, expense proposals, recipe reviews, price reviews, and analyzing exploded bill-of-materials data to determine standard cost per product. 2. Determine actual production costs by coordinating and supervising activities impacting cost calculation—including fixed assets, raw material and packaging material prices, payroll, proper expense allocation, allocation bases, and SAP processes—to obtain unit cost for each of our products and communicate risks and opportunities to business units, DS, and T&M. 3. Support factory areas in applying company-established standards and policies regarding internal controls, best practices, NAS, standard costing, and health checks—thereby contributing to obtaining accurate and timely information and safeguarding and optimizing company resources. 4. Evaluate key variances and provide management and the Factory Committee with relevant information on spending, price, usage, and substitution variances to focus actions and enable timely decisions to achieve factory and business objectives. 5. Actively participate in improvement teams, validate projects, develop VOCA’s, engage in the NCE strategy, and join factory committees—with the goal of achieving zero waste, aligned with factory and business priorities. 6. Contribute to new business models by generating simulations and improvement scenarios—including reformulations and substitutions—as well as evaluating investment projects in collaboration with factory areas, the application team, the procurement unit, and other involved functions. 7. Understand and identify hazards and risks within work areas, ensuring personal safety and that of others, and apply established safety standards and protocols to prevent accidents. 8. Comply with the World Health Organization (WHO) International Code of Marketing of Breast-milk Substitutes, Nestlé Instructions, and Nestlé Policy on the Marketing of Breast-milk Substitutes, along with any applicable amendments and relevant government regulations, across all activities inherent to this role.