**Location:** Toluca **Objective:** Perform calculations of factory standard and actual costs, as well as analysis of variances (spending, usage, price, and substitution) to identify gaps and propose improvements; provide visibility and transparency to business units so they have clear and timely information for decision-making; calculate costs for new products, analyze and propose optimal recipes considering all economic variables to contribute to the successful and profitable launch of projects; support the Factory Controller in implementing internal controls. **What will make you successful:** * Experience in Cost Accounting, Accounting, and knowledge of manufacturing industry processes * Graduates of Finance, Business Administration, Industrial Engineering, or related fields * Advanced Excel skills * Intermediate English proficiency **Key Responsibilities:** * Prepare the factory ACE, calculate transfer prices, and review ACE by coordinating, preparing, and participating in activities such as proposing technical standards, expense proposals, recipe reviews, price reviews, and analyzing exploded data to determine the standard cost per product. * Determine the actual production cost by coordinating and supervising activities impacting the calculation, such as fixed assets, raw material and packaging material prices, payroll, proper expense allocation, distribution bases, and SAP processes, to obtain the unit cost of each product and communicate risks and opportunities to businesses, DS, and T&M. * Provide support to factory areas in applying company-established norms and policies regarding internal control, best practices, NAS, standard costing, and health checks, contributing to obtaining accurate and timely information and safeguarding and optimizing company resources. * Evaluate major variances and provide management and the factory committee with relevant information on expenses, price, usage, and substitution variances to focus actions and make timely decisions to achieve factory and business objectives. * Actively participate in improvement teams, validate projects, prepare VOCA's, participate in NCE strategy, and integrate into factory committees to drive zero-waste initiatives aligned with factory and business priorities. * Contribute to new business models by generating simulations and improvement scenarios, reformulations, substitutions, and evaluating investment projects in collaboration with factory areas, application teams, procurement unit, and other involved departments. * Recognize and identify workplace hazards and risks, ensure personal safety and that of others, and apply established safety protocols and regulations to prevent accidents. * Comply with the International Code of the World Health Organization (WHO) on the Marketing of Breast-milk Substitutes, Nestlé Instructions, and Nestlé’s Policy on the Marketing of Breast-milk Substitutes, including any amendments and relevant government regulations, in all activities inherent to this position.