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Manages and coordinates, through subordinate personnel, employees engaged in estimating the cost of the design, tooling, manufacture, and modification of products or projects. Analyzes blueprints, specifications, proposals, and other documentation to prepare time, cost, and labor estimates for products, projects, or services, applying knowledge of specialized methodologies, techniques, principles, or processes. Computes cost factors and prepares estimates used for management purposes, such as planning, organizing, and scheduling work, preparing bids, selecting vendors or subcontractors, and determining cost effectiveness. Conducts special studies to develop and establish standard hour and related cost data or effect cost reductions. Typically reports to a director and may have supervisory level personnel reporting to this position.: Consults with clients, vendors, or other individuals to discuss and formulate estimates and resolve issues. Develops and implements methods, such as preparation of records of expenditures, progress reports, etc., in order to inform management of current status of work activities. Reviews data to determine material and labor requirements and prepares itemized lists. Prepares department budget, identifying budget needs and/or reductions, and may allocate operating budget's funds. Recommends measures to improve methods, performance, and quality of service, and suggests changes in working conditions to increase efficiency. Confers with administrative personnel, and reviews activity, operating, and sales reports to determine changes in estimates. May recruit, hire, train staff, evaluate employee performance, and recommend or initiate promotions, transfers, and disciplinary action. May specialize according to particular service performed, type of product manufactured, or phase of work involved, such as tool and fixture costs, production costs, construction costs, or material costs.

Manager Cost Accounting

Manages and gives necessary supervision to professional cost accounting activities. Installs cost control procedures and provides staff supervision over cost systems and methods. Supervises the compilation of periodic statements of product cost and prepares appropriate operating reports. Follows up expenditures of appropriations and supervises the assembly of data and comparisons of various budget items. Prepares cost analysis for use in contract adjustments. Excludes managers whose staffs consist of all nonexempt accounting jobs. Typically reports to a director.: Reviews completed product manufacturing costs, and reviews and analyzes unit costs of finished products. Conducts special cost studies for use in setting selling prices and establishing inventory prices for in-process and finished products. Studies economy for various projects and programs. Prepares profit and loss statements for individual products. Supervises the maintenance of inventory records of products, and directs other statistical and tabulating services. Develops or improves methods of calculating and controlling costs. Compiles cost data for use in developing operating budgets. Directs cost audits and their interpretation that will assist management in directing and controlling operations.

Cost Estimating Supervisor

Supervises and coordinates activities of employees engaged in estimating the cost of the design, tooling, manufacture, and modification of products or projects. Reads blueprints and specifications to obtain data for estimates of labor and materials requirements. This position typically reports to a manager and is the first level of supervision in the organization.: Interprets company policy to employees and enforces company policy and practices. Recommends measures to improve methods, performance, and quality of service, and suggests changes in working conditions to increase efficiency. Prepares status reports of estimates, expenditures, and project progress for management. Analyzes and resolves work problems, or assists employees in solving work problems. May assist in budget process. May participate in employee performance evaluations and recommend promotions, transfers, and disciplinary action.

Cost Accounting Supervisor

Supervises the compilation of periodic statements of product cost and prepares appropriate operating reports. Installs cost control procedures and provides staff supervision over cost systems and methods. Follows up on expenditures of appropriations, and supervises the assembly of data and comparisons of various budget items. Excludes supervisors whose staffs are 100 percent nonexempt. This position typically reports to a manager and is the first level of supervision in the organization.: Prepares cost analysis for use in contract adjustments. Reviews completed product manufacturing costs and reviews and analyzes unit costs of finished products. Conducts special cost studies for use in setting selling prices and establishes inventory prices for in-process and finished products. Studies economy for various projects and programs. Prepares profit and loss statements for individual products. Supervises the maintenance of inventory records of products and directs other statistical and tabulating services. Develops or improves methods of calculating and controlling costs. Compiles cost data for use in developing operating budgets. Directs cost audits and their interpretation that will assist management in directing and controlling operations.

Cost & Sales Record Supervisor

Supervises and coordinates activities of statistical clerks engaged in compiling power-generation and transmission data, preparing charts and graphs, and in making statistical computation for utility district: directs maintenance and storage of records, such as maps, right-of-way deeds, and joint-use agreements. Compiles running totals of power produced by various generating units and totals of power exchanged with connecting systems, using calculator and adding machine. Analyzes and interprets trends to assist in planning budgets and construction expenditures, conferring with management, department heads, and large industrial customers. Directs preparation of power-generation and transmission charts and graphs to show trends in sales, operating costs, and revenue of company. May assist in making rate analyses, applying statistical method to investigate comparative rates with other utilities and to calculate rate formulas. May compile data for various power consumption reports required by government and utility associations. May compute percentages of monthly increase or decrease in gas consumption. May calculate sellers' weekly commissions. Performs other duties as described under supervisor.

Cost Development Engineer

Plans and coordinates engineering activities to develop and apply standardized design criteria and production requirements. Analyzes design data to determine conformance to established design selection criteria, use of standardized parts and equipment, and design-to-cost ratio. A bachelor's degree in engineering is typically required; however, some companies may accept previous related experience combined with technical experience or training. Excludes supervisory positions.: Establishes and maintains liaison between engineering and other departments to formulate and apply design criteria and production requirements for proposed products. Approves initial design or recommends modifications based on producibility, cost, and component technology factors. Coordinates testing of new parts and equipment, evaluates test results, and approves or rejects usage based on test results. Evaluates and approves selection of vendors. Initiates and provides technical direction for research and development programs to enhance production methods, improve parts and equipment technology, and reduce costs. Develops methods and programs to predict, track, and report production costs during design development.

Accountant Cost

Applies principles of cost accounting to conduct studies that provide detailed cost information not supplied by general accounting systems. Plans study and collects data to determine costs of business activity, such as raw material purchases, inventory, and labor. Analyzes data obtained and records results. To carry out responsibilities at this level typically requires a four-year degree. Excludes paraprofessional cost accounting positions.: Analyzes changes in product design, raw materials, manufacturing methods, or services provided, to determine effects on costs. Analyzes actual manufacturing costs, and prepares periodic report comparing standard costs to actual production costs. Provides management with reports specifying and comparing factors affecting prices and profitability of products or services. May develop and install manual or computer-based cost accounting system. May specialize in analyzing costs relating to public utility rate schedule. May specialize in appraisal and evaluation of real property or equipment for sale, acquisition, or tax purposes for public utility.

Cost & Royalty Publishing Manager

Manages all accounting and recordkeeping activities associated with the organization's publishing royalty licensing activities including the recognition of royalty revenues, collection of royalty reports, administration of contracts, and administration of subsidy and incentive programs. Manages the recording and payment of all publishing royalty contracts as well as license fee payments. Reviews and analyzes royalty reports and payments in conjunction with the Royalty Accounting and Finance groups and corresponds with licensees/licensors on royalty and other matters, as appropriate, to ensure compliance.: Works directly with and responds to business units, editorial groups, Legal Department, Contracts Department, authors, agents, and other groups both inside and outside the company in order to discuss service levels, resolve any issues, educate on royalty procedures, and promote a positive image of the Royalty Department. Anticipates royalty issues and develops strategies to address those issues. Documents revenue recognition for each royalty contract, and maintains royalty contract database. Coordinates royalty payment runs and related royalty journal entries. Ensures that all author questions are answered in a timely manner and verifies and answers questions related to royalty payment tax filings. Prepares manual license fee statements and book club distribution. Analyzes royalty advance accounts. Interacts directly with authors and Editorial Departments. Evaluates, recommends, and assists in implementing process improvements for the department. Provides functional expertise as needed, i.e., on the business, royalty system, and operations. May interact with authors or their representatives.

Cost Clerk

Compiles accounting cost reports showing total cost, selling prices, rates profits, or other cost information needed for proper cost accounting. Calculates individual items, such as labor, material, and time costs, relationship of sales or revenues to cost, and overhead expenditures. Examines records to obtain data for calculations.: Examines records, such as time and production sheets, payrolls, operations charts, and schedules, to obtain data for calculations. Prepares reports showing total cost, selling prices, or rates profits. May be designated according to work performed.

Program/Project Management Office (PMO) Analyst

Plan, direct, or coordinate activities in such fields as electronic data processing, information systems, systems analysis, and computer programming. Exclude 'Computer Specialists' (15-1011 through 15-1099).

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