**Location:** Fab Cuautitlán \- Purina **Objective:** Perform factory standard and actual cost calculations as well as variance analysis (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:** Graduates in Finance, Business Administration, Accounting, Industrial Engineering, or related fields. Minimum two years of experience in similar roles, handling production costs, knowledge of Internal Control, among others. **Main Responsibilities:** 1\.\- Prepare the ACE for the Factory, 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 data to obtain the standard cost per product. 2\.\- 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, in order to obtain the unit cost of each of our products and communicate risks and opportunities to the businesses, DS, and T\&M. 3\.\- 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. 4\.\- Evaluate key variances by providing management and the Factory Committee with relevant information on expenses, price, usage, and substitution variances, enabling focused actions and timely decisions to achieve factory and business objectives. 5\.\- Actively participate in improvement teams, validate projects, prepare VOCA's, participate in the NCE strategy, and integrate into factory committees with the goal of driving toward zero waste aligned with factory and business priorities. 6\.\- Contribute to new business models by generating simulations and improvement scenarios, reformulations, substitutions, and by evaluating investment projects in collaboration with factory departments, application teams, procurement unit, and other involved areas. 7\.\- Know and identify hazards and risks in work areas, ensuring personal safety and that of surrounding personnel, and apply established safety protocols and regulations to prevent accidents. 8\.\- 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.