Senior Cost Functional Excellence Analyst – ReCon Manufacturing

The Senior Cost Functional Excellence Analyst supports ReCon Manufacturing Finance by strengthening cost discipline, standardization, and financial insight across ReCon plants. This role focuses on enabling improved cost performance through rigorous analysis, functional excellence in cost processes, and partnership with plant finance and operations teams. The position does not own plant execution but enables outcomes through expertise, governance, and insight.

This role provides centralized finance support to ReCon manufacturing locations, with a primary focus on cost enhancements, standard labor hours, core study evaluation, ReCon cost content, and Material Usage Variance (MUV). The role partners closely with plant finance teams, operations, and central finance leaders to improve consistency, accuracy, and insight across cost-related activities.

• Drive continuous improvement and standardization of ReCon cost processes, methodologies, and controls.
• Identify opportunities to enhance cost visibility, accuracy, and consistency across ReCon plants.
• Support cost standardization efforts and adoption of best practices across ReCon manufacturing locations.

• Support the standard hours project, including validation of labor standards and alignment to operational reality.
• Analyze and communicate financial implications of standard hour changes.
• Ensure standard cost accuracy and alignment to current operating conditions

• Lead and support core study evaluation.
• Ensure consistent, compliant, and well-documented core study processes.

• Provide detailed analysis and insight into Material Usage Variance (MUV), including identification of key drivers and risks.
• Support development of clear ReCon cost content and explanations for monthly, quarterly, and ad‑hoc reviews.
• Enable consistent and high-quality variance explanations across plants.

• Act as a central finance resource supporting ReCon plant finance teams across cost‑related topics.
• Support finance leadership with cost insights tied to operational drivers, risks, and improvement actions.

• Build strong business partnerships by deeply understanding the business, proactively collaborating with stakeholders, and using data-driven insights to influence decisions that align with organizational goals and mitigate risk.
• Deliver clear, actionable financial insights by analyzing trends, variances, risks, and opportunities, translating financial results into meaningful conclusions that drive business improvement.
• Ensure financial integrity and control by applying a robust internal control framework, identifying control gaps, and developing effective remediation plans to address financial reporting risks.
• Provide forward‑looking guidance through planning and forecasting by validating assumptions, analyzing trends, and partnering with stakeholders to deliver accurate forecasts aligned to strategic objectives.
• Drive compliant, decision‑ready financial reporting by preparing and presenting accurate financial information in accordance with US GAAP, while clearly communicating implications to stakeholders with varying levels of financial knowledge.
• Optimize product costing and inventory accuracy by analyzing product costs, fixed and variable components, and cost variances to ensure compliance with accounting policies and improve the integrity of inventory and cost results.

• College, university, or equivalent degree in Accounting, Finance or related field required.
• Progress toward Certified Public Accountant, Certified Management Accountant, Chartered Accountant or similar certification preferred.

Intermediate level of relevant professional work experience in the field of study required.

At Cummins, we are an equal opportunity and affirmative action employer dedicated to diversity in the workplace. Our policy is to provide equal employment opportunities to all qualified persons without regard to race, gender, color, disability, national origin, age, religion, union affiliation, sexual orientation, veteran status, citizenship, gender identity and/or expression, or other status protected by law. Cummins validates the right to work using E‑Verify and will provide the Social Security Administration (SSA) and, if necessary, the Department of Homeland Security (DHS), with information from each new employee’s Form I‑9 to confirm work authorization.

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