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Jr. Cost Controller
Łódź, Łódź Voivodeship, Poland
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Reporting to the East Hub Inventory and Cost Controller, the role will support regional manufacturing costing, standard costing, inventory valuation and intercompany costing activities across the region.


The Cost Controller is expected to develop strong understanding of Essentra standard costing principles, manufacturing cost drivers, BOMs, routings, cycle times, machine and labour rates, purchase price variances and overhead absorption.

Acting as a finance point of contact for regional costing questions, supporting Finance Managers, site teams and operational stakeholders with clear analysis, challenge and follow up.

The role will also support inter region costing and intercompany questions, helping to investigate margin movements, transfer price differences, cost roll impacts and reconciliation issues between supplying and receiving sites.

Supporting month end, quarter end and year end close activities, ensuring cost related reporting, accruals, allocations, reconciliations and standard cost updates are accurate, timely and well evidenced.


Key Responsibilities


  • Support the review and maintenance of standard costs across manufacturing sites, ensuring cost assumptions are accurate, documented and aligned to Essentra standard costing methodology
  • Analyse manufacturing cost drivers including materials, labour, machine hours, overhead absorption, cycle times, cavitation, routings, BOMs, inbound freight and duty assumptions
  • Review actual costs against standard costs, identify variances and support clear explanation of root causes and actions required
  • Validate cost of goods sold, inventory valuation and cost related balance sheet accounts as part of month end close activities
  • Analyse purchase price variances and factory overhead variances, working with procurement, operations and finance teams to understand whether variances are timing, price, volume, usage or master data related
  • Support standard cost updates and cost roll activities, including preparation, data validation, review of assumptions and post cost roll analysis
  • Partner with sites and regional finance teams to ensure BOMs, routings, cycle times, work centres and cost rates are reviewed and escalated where assumptions appear outdated or inconsistent
  • Act as regional point of contact for costing questions, providing practical support to Finance Managers and site teams on standard costing, manufacturing costing and inventory related topics
  • Support inter region costing questions, including transfer price differences, intercompany margin analysis, cost of goods sold differences and reconciliation of receiving and supplying site values
  • Monitor margins and profitability of intercompany transactions, escalating unusual movements, persistent differences or unexplained variances
  • Prepare reports and analyses relating to standard costs, intercompany costs, transfer prices, cost variances, inventory movements and cost related accruals
  • Support periodic transfer pricing adjustment processes, ensuring data is complete, accurate and clearly explained
  • Maintain clear evidence and audit trail for costing assumptions, cost updates, reconciliations, calculations and approvals
  • Support continuous improvement of costing processes, templates, master data quality and regional reporting consistency


Required Skills & Experience


  • Finance, accounting, economics, business or related degree, or equivalent professional experience
  • Fluency in Polish and good English skills (B2)
  • Previous experience in a similar position
  • Strong Excel capability and ability to work with large data sets
  • Good understanding of standard and manufacturing costing, and inventory accounting principles
  • Understanding of BOMs, routings, cycle times, work centres, labour and machine rates, overhead absorption and purchase price variances
  • Ability to analyse cost variances and explain drivers clearly to finance and non-finance stakeholders
  • Strong attention to detail and ability to maintain accurate costing data, reconciliations and audit evidence
  • Ability to question assumptions, challenge unusual movements and escalate issues appropriately
  • Good communication skills and ability to act as a regional point of contact for costing questions
  • Experience supporting month end close, cost reporting, accruals, allocations, reconciliations or inventory related analysis
  • Team player with high ownership, problem solving mindset and willingness to work across regions and functions


Desirable Skills & Experience


• Microsoft Dynamics D365, BPCS, Cognos or similar ERP and reporting systems

• Experience in a manufacturing or distribution environment or a similar finance, costing, inventory or manufacturing accounting role

• Experience with standard cost rolls, inventory valuation, transfer pricing or intercompany costing

• Experience working in a multinational or matrix organisation

• Power BI, data visualisation or automation experience

• Working experience in a multinational company

• Experience in a matrix organisation

• Professional accounting qualification in progress or planned


What we offer


  • Competitive salary
  • Discretionary bonus
  • Sport card-Multisport
  • Sport card-Medicover
  • PPK = Employee Capital Plan
  • Medical insurance
  • English lessons after working hours, reimbursed by ER
  • Christmas card/allowance
  • Great career prospects


This role is based full-time in our Łódź office.


Essentra plc is a leading global provider of essential components and solutions, focusing on the manufacture and distribution of plastic injection moulded, vinyl dip moulded and metal items.


Headquartered in the United Kingdom, Essentra’s global network extends to 28 countries worldwide and includes c.3,000 employees, 14 manufacturing facilities, 26 distribution centres and 37 sales & service centres serving c.64,000 customers with a rapid supply of low cost but essential products for a variety of applications in industries such as equipment manufacturing, automotive, fabrication, electronics, medical and renewable energy.

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