Product Cost Manager

Astera Labs (NASDAQ: ALAB) provides rack-scale AI infrastructure through purpose-built connectivity solutions. By collaborating with hyperscalers and ecosystem partners, Astera Labs enables organizations to unlock the full potential of modern AI. Astera Labs’ Intelligent Connectivity Platform integrates CXL®, Ethernet, NVLink, PCIe®, and UALink™ semiconductor-based technologies with the company’s COSMOS software suite to unify diverse components into cohesive, flexible systems that deliver end-to-end scale-up, and scale-out connectivity. The company’s custom connectivity solutions business complements its standards-based portfolio, enabling customers to deploy tailored architectures to meet their unique infrastructure requirements. Discover more at www.asteralabs.com . Overview This role will be reported to the Sr. Cost Accounting and Inventory Manager and will be primarily responsible for overseeing and managing Astera Labs’ cost accounting processes, ensuring accurate financial reporting and providing insights to support business decision-making. The ideal candidate has semiconductor experience and a strong understanding of GAAP and internal controls structures. Responsibilities • Develop, implement, and maintain product cost accounting frameworks, cost accounting systems, processes, and internal controls to support a growing and evolving product portfolio. • Own the month-end close process for cost accounting, including preparation of journal entries and reconciliations related to cost of sales, inventory, manufacturing variances, overhead absorption, accruals, reserves, and cost allocations. • Lead detailed analysis of product costs, including material costs, subcontractor manufacturing costs, and other direct and indirect manufacturing costs. • Analyze and monitor manufacturing and inventory variances, and partner with Business Operations to identify cost drivers, trends, and opportunities for improvement. • Manage and enhance the standard cost process, including cost roll-ups, BOM/routing validation, cost component review, and quarterly standard cost updates; ensure standard costs accurately reflect current product structures and manufacturing assumptions. • Partner cross-functionally with Operations, Supply Chain, Engineering, and FP&A to evaluate the cost impact of new products, manufacturing process changes, supplier changes, and manufacturing transitions. • Support new product introduction (NPI) and lifecycle cost management by reviewing initial product cost assumptions, validating costed BOMs, and ensuring timely setup of standard costs in the ERP system. • Support gross margin analysis by providing product cost insights, variance explanations, and bridge analyses for forecast, close, and management reporting. • Drive cost improvement initiatives by partnering with cross-functional teams to identify and evaluate opportunities for cost reduction and optimization, efficiency improvements, yield enhancement, and supply chain savings. Qualifications • 7+ years of experience in Finance or Accounting, including 5+ years of direct experience in product costing, standard cost accounting, and inventory control, preferably in the semiconductor industry. • Strong expertise in standard costing, cost roll-ups, BOM/routing structures, inventory valuation, cost of sales, and manufacturing variance analysis. • Solid understanding of semiconductor supply chain and manufacturing flows, including subcontract manufacturing, wafer/test/assembly processes, and related cost structures strongly preferred. • Thorough knowledge of US GAAP and related inventory and cost accounting principles, including reserves, capitalization, and cost recognition. • Excellent organizational, communication, and cross-functional collaboration skills. Base salary range is $150,000 to $180,000 depending on experience, level, and business need. This role may be eligible for discretionary bonus, incentives and benefits. We know that creativity and innovation happen more often when teams include diverse ideas, backgrounds, and experiences, and we actively encourage everyone with relevant experience to apply, including people of color, LGBTQ+ and non-binary people, veterans, parents, and individuals with disabilities.

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