Cost Estimation Manager in United States

About the team Online Data builds and operates Habitat, the single product surface of Online Data and the system of record for OpenAI’s online user data. As OpenAI’s scale and product requirements evolve, Habitat is becoming a full-stack, one-size-fits-most database platform with end-to-end ownership of: Provisioning and developer experience APIs and guardrails Scaling, performance, and reliability Data movement, caching, routing, and placement Privacy enforcement and access control Change Data Capture (CDC) as a first-class primitive The foundation for future storage backends You’ll work on the core online database platform behind OpenAI’s products, building and operating Habitat services that handle high-QPS, latency-sensitive workloads across regions. You’ll partner closely with internal platform and product teams to ship safe, reliable systems, then push them to be faster and more cost-efficient through better caching, routing, observability, and operational tooling. This is a critical role for engineers who like owning hard distributed-systems problems end to end and sweating the details from p99 latency to production operations at massive scale. In this role, you will Design and build core abstractions spanning storage, caching, routing, CDC, and privacy enforcement Own a major surface area end to end, from product and API design to operational excellence Improve latency, correctness, and cost efficiency for real production workloads at massive scale Build strong instrumentation, debugging workflows, and developer-first tooling Collaborate closely with internal product and infrastructure teams to understand requirements and ship pragmatic solutions Participate in an on-call rotation and raise the bar on reliability while aggressively improving performance and usability You might thrive in this role if you have A strong track record building and operating high-scale backend or data-intensive distributed systems in production Excellent systems judgment and the a

About the Team OpenAI’s Hardware organization develops system and infrastructure solutions tailored to the demands of advanced AI workloads. We work across the full stack—from silicon to system integration—partnering closely with internal teams and external vendors to define and deliver next-generation AI infrastructure. Our team focuses on defining scalable, high-performance system architectures and reference designs that balance performance, cost, and operational efficiency across rapidly evolving technologies. About the Role We are seeking a 3P Architect to define and drive rack- and cluster-level reference designs in collaboration with external partners. This role is responsible for translating workload requirements and system-level goals into concrete architectures, aligning partners on critical design attributes, and ensuring vendor roadmaps meet our infrastructure needs. You will work closely with performance modeling and internal architecture teams to evaluate tradeoffs, while owning the end-to-end definition and execution of third-party system designs. This includes identifying gaps in current technologies, driving vendor development, and shaping future infrastructure capabilities. This role requires strong system intuition, cross-functional leadership, and the ability to operate effectively across internal teams and external ecosystems. This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance. Key Responsibilities Define rack- and cluster-level reference architectures for AI infrastructure deployments. Translate workload requirements into clear system design specifications and partner deliverables. Collaborate with performance modeling teams to evaluate architectural tradeoffs and system behaviors. Align internal stakeholders and external partners on critical system attributes (performance, cost, power, reliability, scalability). Identify gaps in current technology offerings and dr

About the Team The Codex Core Agent team builds the kernel of Codex. We own making the agent better, accelerating research, and making those improvements real in production for our users. That means working across the systems that make Codex actually function as an agent in the real world: the production performance envelope around tokens, latency, reliability, cost, and capacity; the core execution loop and interfaces that turn models into useful behavior; the shared infrastructure that enables other teams to build on Codex; and the feedback loops that turn real-world usage into better models and better agent behavior over time. About the Role We’re looking for engineers to build the infrastructure that powers Codex agents in production. This role focuses on the systems that let models safely execute code, interact with tools, complete long-running tasks, and operate reliably and efficiently at scale. You’ll design and operate the infrastructure behind sandboxed execution, orchestration, stateful workflows, app-server and SDK boundaries, and model rollouts. You’ll work at the intersection of distributed systems, developer tooling, and AI, building primitives that make Codex faster, safer, more reliable, and easier for the rest of the organization to build on. What You’ll Do Design and build execution environments for AI agents, including sandboxing, isolation, and reproducibility. Develop systems for agent orchestration across multi-step, tool-using workflows. Build infrastructure for running, testing, and debugging code generated by models. Create state and memory systems that allow agents to persist context across long-running tasks. Optimize tokens, latency, reliability, and cost across Codex’s production fleet. Support model rollouts, capacity planning, and the core tradeoffs between quality, speed, and economics to manage a fleet of frontier agents at scale. Build shared platform capabilities that unblock product teams, partner teams, and open source Codex. Yo

About the Role As a Director, Compute & Infrastructure FP&A, you will own and drive the monthly forecasting process for the Compute & Infrastructure org by partnering with various stakeholders across Finance, Accounting, Tax and Engineering. You will play a critical role in planning and forecasting the company’s largest and most complex cost center ( Compute & Infrastructure ). You will collaborate cross-functionally to develop long-range infrastructure investment plans, evaluate build vs. buy decisions, and ensure capital is deployed efficiently to support rapid growth. You will also provide strategic financial guidance through scenario modeling, ROI analysis, and performance tracking, enabling leadership to make high-stakes decisions under uncertainty. What You’ll Do Own compute financial planning & Forecasting. Build and manage consolidation models for GPU/CPU capacity, storage, networking, and data center investments. Translate infrastructure roadmaps into short- and long-term financial forecasts (LRP, annual planning) Coordinate closely with Corporate FP&A on timelines and process Present insights on a monthly basis to senior management. Drive infrastructure investment decisions. Evaluate build vs. buy, vendor vs. owned infrastructure, and capacity allocation tradeoffs. Develop frameworks for investment trade-offs to guide executive decision making. Build scalable tooling & reporting. Implement stakeholder-facing dashboards to track compute spend, utilization, and efficiency metrics. Improve visibility into unit economics (e.g., cost per training run, cost per inference, cost per customer). Drive forecasting accuracy & accountability. Lead budget vs. actual analysis for compute and infrastructure spend. Identify key cost drivers (utilization, pricing, efficiency gains) and reduce forecast variance. Support close & financial reporting. Partner with Accounting to ensure accurate classification of infrastructure spend (OpEx vs C

About the Team Our team analyzes inference stack performance across the application, model, and fleet layers to identify bottlenecks and drive faster, cheaper inference. We combine systems profiling, benchmarking, and analysis to understand where time and cost are spent, then turn that understanding into performance optimizations and models that project performance and capacity needs for future launches. About the Role In this role, you will model inference performance across application, model, and fleet layers with higher fidelity. You will build cost-to-serve estimates from microbenchmarks and create tools that help cross-functional teams reason about latency, capacity, utilization, and cost tradeoffs. In this role, you will Build and refine performance models that translate microbenchmark results into cost-to-serve estimates. Analyze inference workloads end to end across applications, models, and fleet infrastructure. Enhance tooling to identify bottlenecks across layers for latency and throughput. Partner with other teams to turn performance insights into concrete improvements and project how future changes affect inference. You might thrive in this role if you: Enjoy reasoning from first principles about distributed systems, model inference, and hardware efficiency. Are comfortable working across abstraction layers, from application behavior to kernels, accelerators, networking, and fleet scheduling. Have deep expertise with performance profiling, benchmarking, analysis, and optimization. Enjoy collaborating with engineering and research teams to improve real production systems. About OpenAI OpenAI is an AI research and deployment company dedicated to ensuring that general-purpose artificial intelligence benefits all of humanity. We push the boundaries of the capabilities of AI systems and seek to safely deploy them to the world through our products. AI is an extremely powerful tool that must be created with safety and human needs at its core, and to achieve o

About the Team The Codex Core Agent team builds the kernel of Codex. We own making the agent better, accelerating research, and making those improvements real in production for our users. That means working across the systems that make Codex actually function as an agent in the real world: the production performance envelope around tokens, latency, reliability, cost, and capacity; the core execution loop and interfaces that turn models into useful behavior; the shared infrastructure that enables other teams to build on Codex; and the feedback loops that turn real-world usage into better models and better agent behavior over time. About the Role We’re looking for applied AI engineers to help bring Codex agents from impressive demos to dependable tools. This role is about improving agent performance on real software engineering tasks and closing the gap between research capability and real-world usefulness. You’ll work closely with research, infrastructure, and product to ensure agents are not just powerful, but useful, steerable, and reliable in practice. The job is not only to improve model behavior in isolation, but to turn those improvements into measurable gains in solve rate, usefulness, and economic value for users. What You’ll Do Design and iterate on agent behaviors across real-world coding tasks and long-horizon workflows. Work closely with research to develop and run evals to measure agent performance, regressions, failure modes, and edge cases. Improve performance through prompting, tool-use strategies, context construction, and model-facing experimentation. Analyze failures in production and systematically improve robustness and reliability. Build feedback loops and data systems that get better real-task data into evaluation and research. Work with product teams to shape user-facing agent experiences and the interfaces the agent depends on. Help define what “good” looks like for agents completing complex tasks end-to-end. You Might Be a Good Fit If You Ha

ABOUT THE BRAND: Callaway Golf Company is a premium golf equipment, gear and apparel company with a portfolio of global brands, including Callaway Golf, Odyssey, TravisMathew, and OGIO. Through an unwavering commitment to innovation and premium craftsmanship, Callaway designs, manufactures, and sells high-performance golf clubs, golf balls, apparel, bags, and other accessories—setting the standard for performance in the game of golf. Our Mission: To create demonstrably superior and pleasingly different products powered by innovative technology and premium craftsmanship enabling golfers of all abilities to play their best and find more joy in the game. Our company is a blend of experience and diverse backgrounds, and together we look to leave the past behind while moving the game forward. For more information, please visit https://www.callawaygolf.com ** 6-month contract- (Maternity Leave Coverage) ** ROLES AND RESPONSIBILITIES: In conjunction with Director, Global Soft Goods Operations, translate design concepts and briefs to finished products using knowledge of customer preferences, product functionality, materials and manufacturing techniques. Work with Product Designer to translate critical features in working designs and techpacks to communicate to suppliers. Review and negotiate specific details during the sampling process related to design specifications. Review samples for execution accuracy, product functionality, cost engineering and manufacturing efficiency. Review product costing for accuracy and potential cost savings and work with Director and Product Manager to approve final costing. Review product and material te

ABOUT THE BRAND: Callaway Golf Company is a premium golf equipment, gear and apparel company with a portfolio of global brands, including Callaway Golf, Odyssey, TravisMathew, and OGIO. Through an unwavering commitment to innovation and premium craftsmanship, Callaway designs, manufactures, and sells high-performance golf clubs, golf balls, apparel, bags, and other accessories—setting the standard for performance in the game of golf. Our Mission: To create demonstrably superior and pleasingly different products powered by innovative technology and premium craftsmanship enabling golfers of all abilities to play their best and find more joy in the game. Our company is a blend of experience and diverse backgrounds, and together we look to leave the past behind while moving the game forward. For more information, please visit https://www.callawaygolf.com ROLES AND RESPONSIBILITIES: Coordinate and Lead Distribution Activities: Provides daily/weekly balancing of skilled labor across the warehouse, receiving and shipping activities Oversees material handlers in achieving department and site performance objectives that include safety, cost, service, quality, and efficiency Conveys relevant information to Supervisors, Manager and other employees regarding safety, quality, customer-service, productivity, and throughput etc. Communicates department goals to personnel, and provides resources and motivation to meet or exceed goals. Communicates issues and resolution options to Distribution Management, to ensure a seamless operation and transfer of information Assist in achieving daily, weekly, m

ABOUT THE BRAND: Callaway Golf Company is a premium golf equipment, gear and apparel company with a portfolio of global brands, including Callaway Golf, Odyssey, TravisMathew, and OGIO. Through an unwavering commitment to innovation and premium craftsmanship, Callaway designs, manufactures, and sells high-performance golf clubs, golf balls, apparel, bags, and other accessories—setting the standard for performance in the game of golf. Our Mission: To create demonstrably superior and pleasingly different products powered by innovative technology and premium craftsmanship enabling golfers of all abilities to play their best and find more joy in the game. Our company is a blend of experience and diverse backgrounds, and together we look to leave the past behind while moving the game forward. For more information, please visit https://www.callawaygolf.com Working closely with Distribution Management, Traffic, Supply Chain and Order Management, the Distribution Supervisor will direct and coordinate warehouse, receiving and shipping operations and activities to meet or exceed operating plan goals. The supervisor will ensure compliance with safety, accuracy, and personnel policies. Manage and direct Distribution Center operations: Provide daily / weekly balancing of skilled labor across the warehouse, receiving and shipping activities. Oversee team leads and material handlers to achieve departmental and site performance objectives, including cost, service, and quality. Communicate department goals to personnel and provide resources and motivation to meet or exceed goals. Communicate issues to the Distribution Man

ABOUT THE BRAND: Callaway Golf Company is a premium golf equipment, gear and apparel company with a portfolio of global brands, including Callaway Golf, Odyssey, TravisMathew, and OGIO. Through an unwavering commitment to innovation and premium craftsmanship, Callaway designs, manufactures, and sells high-performance golf clubs, golf balls, apparel, bags, and other accessories—setting the standard for performance in the game of golf. Our Mission: To create demonstrably superior and pleasingly different products powered by innovative technology and premium craftsmanship enabling golfers of all abilities to play their best and find more joy in the game. Our company is a blend of experience and diverse backgrounds, and together we look to leave the past behind while moving the game forward. For more information, please visit https://www.callawaygolf.com ROLES AND RESPONSIBILITIES: Develop, drive, and maintain project schedules for new product introductions Lead cross-functional project core teams to on-time product introduction, while maintaining or exceeding quality standards and estimated cost projections. Manage program resources, identify and track action items, and assign tasks to appropriate team members. Conduct supplier, vendor, or other program related third-party onsite visits (globally) to ensure quality, cost, and schedule standards are being met, and lead in the resolution of issues that are encountered/ Ability to travel internationally for onsite planning and program development with key suppliers and their program core teams. Expedite completion of component and finished goods specifications. Enforce project mi

ABOUT THE BRAND: Callaway Golf Company is a premium golf equipment, gear and apparel company with a portfolio of global brands, including Callaway Golf, Odyssey, TravisMathew, and OGIO. Through an unwavering commitment to innovation and premium craftsmanship, Callaway designs, manufactures, and sells high-performance golf clubs, golf balls, apparel, bags, and other accessories—setting the standard for performance in the game of golf. Our Mission: To create demonstrably superior and pleasingly different products powered by innovative technology and premium craftsmanship enabling golfers of all abilities to play their best and find more joy in the game. Our company is a blend of experience and diverse backgrounds, and together we look to leave the past behind while moving the game forward. For more information, please visit https://www.callawaygolf.com ROLES AND RESPONSIBILITIES: Works closely with the operations team to support strategic sourcing projects. Manages the sourcing deals, contracts, delivery, and quality for a complete procurement cycle, ensuring the commercial and cost saving benefits are realized at the P&L level and ensuring on time delivery with the suppliers. Ensures the complete follow through of project supports from managing the product/supplier sourcing to execution to supplier delivery and quality. Identifies opportunities for operational excellence and cost saving. Develops best practice processes and works together with Finance and IT to enhance the ERP set up. Works with product teams for identification of strategic suppliers and evaluates

The Senior Enterprise Applications Analyst, Procurement supports the evolution, implementation, and integrity of TaylorMade's Oracle ERP solutions across global procurement and supply chain operations. This role provides functional expertise and day-to-day operational support for Procure-to-Pay (P2P) processes, while partnering with business stakeholders to drive measurable process improvement and align system capabilities with strategic objectives. The analyst supports enterprise initiatives including system upgrades, automation, and cloud migration planning. Essential Functions and Key Responsibilities: Provide day-to-day functional support for Oracle Procurement, including troubleshooting issues and ensuring uninterrupted requisitioning, purchasing, and supplier management operations. Configure and maintain Oracle Procurement setups, including organizational structures, Approval Management Engine (AME), document types, supplier configurations, item and category hierarchies, iProcurement, and profile options. Gather, analyze, and document business requirements using Oracle AIM methodology, and translate them into detailed functional specifications for development. Evaluate existing business processes, identify gaps and improvement opportunities, and recommend Oracle standard solutions that deliver measurable business value, including cost savings, efficiency improvements, and return on investment (ROI). Develop, coordinate, and execute functional, system integration (SIT), user acceptance (UAT), and regression testing activities; perform root cause analysis and resolution of production issues. Support and troubleshoot integrations between Oracl

The Financial Analyst for Marketing has a high-visibility role on TaylorMade's Commercial Finance team, serving as a key financial resource for Global Marketing and Product Creation. Core responsibilities include tracking and forecasting, accrual management, monthly close support, and AOP participation. We're looking for someone who brings intellectual curiosity, a commitment to accuracy, and the drive to grow in a fast-moving, commercially oriented environment. Essential Functions and Key Responsibilities: Supports AOP development, partnering with business partners to build bottoms-up plans aligned to strategic priorities. Serves as a connection point between Commercial Finance and business partners — identifying pain points, driving process improvements, and delivering timely, accurate financial information that supports decision-making. Ensures balance sheet account reconciliations, account analysis, accrual calculations, and other related accounting documents/entries/schedules are completed accurately and on schedule. Builds and maintains reporting dashboards that provide Marketing leadership with timely, actionable visibility into business performance. Maintains forecast accuracy across monthly, quarterly, and annual reporting cycles for relevant areas. Performs overhead variance analysis across assigned areas, including fixed vs. variable cost management. Submits weekly 13-week cash flow visibility for related areas (both OpEx and CapEx). Provides creative alternatives and recommendations to reduce costs and improve financial performance. Performs other related duties and ad hoc assignments as required. K

WHAT WE'RE SEEKING The Senior Accountant works with our accounting team to produce accurate and timely financial statements for internal and external use, including general ledger accounting in accordance with applicable accounting standards and a range of corporate and site accounting processes. This role works closely with the team during monthly, quarterly, and annual accounting periods, including the external audit, researches technical accounting issues, and provides guidance to accounting on how to record transactions appropriately. The Senior Accountant also partners with corporate and venue-level associates and managers to communicate financial information and contributes to special projects across accounting and finance. We are looking for someone experienced enough to work with fairly minimal oversight and who collaborates well across teams. WHAT YOU WILL DO Key Responsibilities Provide accounting support for month-end close activities, including prepaids, accruals, analysis, and response to inquiries Prepare monthly journal entries to record transactions in the appropriate accounting periods and identify accruals needed for various expense accounts Review contracts and apply ASC 842 guidance to properly account for new installations and renewals Work closely with UK and Sweden associates related to Toptracer Range revenue and cost recording, and provide updates to management on monthly results Support quarterly and annual audits, including schedule preparation and fulfilling sample selection requests Prepare and review balance sheet account reconciliations each period/quarter as assigned and scheduled Serve as the accounting contact for venue operations for a set number of venues Monitor and correct intercompany discrepancies throughout the period <l

ABOUT TOPGOLF Topgolf is a sports entertainment company that has changed how millions of people experience golf and where you can build a serious career. Our venues are high-energy, high-volume environments where performance matters and results are visible. Every day, we bring together golf, food and beverages , events, and entertainment into one experience that keeps guests coming back. WHAT WE’RE SEEKING Are you the kind of leader who sees the full business, not just the operation in front of you? Do you think in terms of revenue, margin, talent, and long-term growth? Are you comfortable being accountable for results without waiting to be told what to do? We are looking for a General Manager who operates as an owner. Someone who builds teams, drives performance, and takes full responsibility for the success of the venue. This role is not about maintaining standards. It is about setting them and raising them If you want to run a business, not just manage a shift; this is where you do it. THE ROLE The General Manager is the leader of the entire venue and owns the full business. This includes revenue growth, cost management, talent development, and the overall guest experience across golf, food and beverage, and events. You will set the direction for the business, build the leadership team that runs it, and drive