**Location:** Veracruz **Objective:** Perform standard and actual factory 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:** Experience in costing, accounting, and knowledge of manufacturing industry processes Graduates from Finance, Business Administration, Industrial Engineering or related fields Advanced Excel skills Intermediate English proficiency **Main Responsibilities:** * Prepare 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 data to determine the standard cost per product. * Determine the actual production cost by coordinating and supervising activities affecting 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 product and communicate risks and opportunities to business units, 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 engage in factory committees aiming to drive toward zero waste 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 group, procurement unit, and other involved departments. * Recognize and identify workplace hazards and risks, ensure personal safety and that of others nearby, 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.