Jobs in United States

Strategic Transformation Professional in United States

3,144 active opportunities · Updated October 2026

Explore current strategic transformation professional jobs across United States. Filter by work mode, employment type, experience, department, date posted and distance.

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📍 Mclean, Virginia, United States· Full-time
✓ Quality checkedCompany trend -93.3%

At Snowflake, we are powering the era of the agentic enterprise. To usher in this new era, we seek AI-native thinkers across every function who are energized by the opportunity to reinvent how they work. You don’t just use tools; you possess an innate curiosity, treating AI as a high-trust collaborator that is core to how you solve problems and accelerate your impact. We look for low-ego individuals who thrive in dynamic and fast-moving environments and move with an experimental mindset — who rapidly test emerging capabilities to discover simpler, more powerful ways to deliver results. At Snowflake, your role isn't just to execute a function, but to help redefine the future of how work gets done. Snowflake is about empowering enterprises to achieve their full potential — and people too. With a culture that’s all in on impact, innovation, and collaboration, Snowflake is the sweet spot for As Snowflake Public Sector continues to grow, executing our strategic go-to-market (GTM) strategy with partners like AWS, Microsoft Azure and others is critical to our success. As the Director for Public Sector Strategic Partnerships, you will be responsible for driving joint GTM sales initiatives, co-sell activities, and building strong relationships with strategic partners to fuel growth. In this role, you will work closely with sales teams and cloud partners to develop and execute targeted GTM strategies, ensuring mutual success. You'll focus on driving sales, consumption, and demand generation, while fostering long-term relationships with key partner executives. Your ability to align Snowflake's strengths with cloud and other strategic partners' needs will be central to achieving business outcomes. KEY RESPONSIBILITIES: Go-to-Market Strategy: Partner with sales teams to identify key cloud partners and co-create GTM strategies to drive growth. Enable and advocate for joint solutions and offerings that showcase Snowflake’s value alongside cloud partner strengths. Lead joint sales

AWSAzureAIGo
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Relocation support. Relocation assistance is stated. This does not establish visa sponsorship.
📍 San Francisco, California, United States· Full-time
✓ Quality checkedCompany trend -84.1%

About the Team OpenAI’s Tax and Trade team sits at the center of OpenAI’s global growth, shaping how cutting-edge AI products, partnerships, and infrastructure scale across borders while navigating complex tax, trade, and regulatory regimes. We operate as strategic operators, not just compliance experts, embedding early in product, finance, policy, and infrastructure decisions to manage risk, unlock incentives, and enable OpenAI to grow responsibly and competitively worldwide. About the Role We’re hiring a Tax Director to help shape some of OpenAI’s most important business, product, infrastructure, and financing initiatives. This role will sit at the intersection of tax, finance, technology, and commercial strategy, advising on the investments, products, partnerships, and operating decisions that enable OpenAI to scale. You will serve as a senior tax business partner to Finance, Legal, Infrastructure, Treasury, Accounting, Product, and commercial teams. Your work will span compute and infrastructure investments, structured financings, commercial contracting, product strategy, new business models, and international expansion. This is a broad, highly commercial role for someone who enjoys solving new problems and influencing business decisions. The ideal candidate combines strong tax judgment with financial acumen, intellectual curiosity, and an understanding of transaction economics, contractual risk allocation, and business operations. You will engage early in strategic initiatives, help teams evaluate possibilities, and develop practical structures that support OpenAI’s growth. 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. In this role, you will: Serve as a senior tax business partner across OpenAI, advising on strategic business decisions, product development, commercial models, infrastructure investments, financing initiatives, and international growth. Serve as the lead tax a

AWSGitRestAI
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📍 San Francisco, California, United States· Full-time
✓ Quality checkedCompany trend -84.1%

About the Team OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. The Technical Accounting, Accounting Policy, and Financial Reporting organization partners across Finance to assess complex corporate matters and develop well-supported U.S. GAAP conclusions. The team supports non-routine business activities requiring thoughtful technical judgment, scalable accounting policies, financial statement disclosures, processes, and controls. About the Role You will serve as a senior technical accounting leader and strategic advisor to Finance and business leadership. You will oversee a broad portfolio of complex accounting matters and strategic transactions, including mergers and acquisitions, major commercial arrangements, financing transactions, investments and financial instruments, leases, intercompany transactions and consolidation, impairment, and other matters requiring significant professional judgment and practical implementation. You will advise and influence stakeholders across Corporate Accounting, Financial Reporting, Treasury, Legal, Tax, Strategic Finance, FP&A, Equity, Internal Controls, valuation specialists, and external auditors. You will drive timely resolution of complex accounting questions, align leaders on material judgments and risks, and ensure conclusions are translated into audit-ready memoranda, close entries, financial statement disclosures, and durable controls. You will also help strengthen external-reporting processes, as applicable. This is a highly visible role for an experienced accounting leader who can independently set direction for complex workstreams, advise senior decision-makers, anticipate and escalate material judgments, align cross-functional stakeholders, and carry issues from authoritative research through clear recommendations and disciplined implementation. Location and work model: This role is based in San Francisco and follows a 3 day hybrid work model. In this r

AWSRestAIGo
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Relocation support. Relocation assistance is stated. This does not establish visa sponsorship.
📍 Chicago, IL, United States· Remote
✓ High-confidence listingCompany trend -86.4%
Quick readStrong listing-quality and freshness signals

About Pinterest: Millions of people around the world come to our platform to find creative ideas, dream about new possibilities and plan for memories that will last a lifetime. At Pinterest, we’re on a mission to bring everyone the inspiration to create a life they love, and that starts with the people behind the product. Discover a career where you ignite innovation for millions, transform passion into growth opportunities, celebrate each other’s unique experiences and embrace the flexibility to do your best work. Creating a career you love? It’s Possible. At Pinterest, AI isn't just a feature, it's a powerful partner that augments our creativity and amplifies our impact, and we’re looking for candidates who are excited to be a part of that. To get a complete picture of your experience and abilities, we’ll explore your foundational skills and how you collaborate with AI. Through our interview process, what matters most is that you can always explain your approach, showing us not just what you know, but how you think. You can read more about our AI interview philosophy and how we use AI in our recruiting process here . Sr. Manager, General & Administrative Strategic Sourcing Pinterest is seeking a strategic sourcing leader to lead General & Administrative sourcing and manage an approximately $150M annual third-party spend portfolio . You’ll partner with leaders across Finance, Legal, Trust & Safety, People, IT, Workplace and other corporate functions to create supplier strategies that balance commercial value, risk management, operational excellence and stakeholder experience. You’ll also lead and develop a team of sourcing professionals while helping evolve Pinterest’s sourcing capabilities. This role reports to the Global Head of Strategic Sourcing & Supplier Intelligence. What you’ll do: Lead category strategy and sourcing plans for General & Administrative spend, translating business priorities into multi-year roadmaps and measur

AIFinanceSupply ChainProcurement
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Relocation support. Relocation assistance is stated. This does not establish visa sponsorship.
📍 San Francisco, California, United States· Full-time
✓ High-confidence listingCompany trend -84.1%
Quick readStrong listing-quality and freshness signals

About the Team OpenAI Finance helps ensure the organization is set up for success in pursuit of its mission of ensuring that artificial general intelligence benefits all of humanity. Within Finance, the Revenue Accounting, Technical team partners with Product, Strategic Partnerships, Business Development, Growth, Legal, Deal Desk, GTM, Strategic Finance, Revenue Accounting, and Finance Systems to enable scalable, operationally sound monetization. We advise on commercial and contract design, establish clear accounting positions under ASC 606, and translate those conclusions into repeatable processes, systems, controls, and reporting. About the Role We’re looking for a Manager of Revenue Accounting, Technical to drive the end-to-end technical revenue and operational workstream for OpenAI’s strategic commercial deals—from early structuring and deal-desk review through contracting, launch, and ongoing governance. Reporting to the Head of Revenue Accounting, Technical, you will serve as a key revenue advisor for complex and non-standard strategic deals, translating commercial objectives into revenue models that are economically sound, accounting-compliant, and operationally executable. You will partner with senior team members on the most novel or high-risk matters across strategic collaborations, cloud marketplaces, platform and distribution deals, licensing and revenue-share models, joint go-to-market initiatives, research collaborations, and other emerging commercial structures. You will engage from the earliest stages of a deal to shape economics, pricing, commercial terms, contract language, and product design; define the supporting data, billing, settlement, reporting, systems, controls, and revenue-recognition model; and drive cross-functional readiness through launch. After launch, you will help govern amendments, monitor whether the model is operating as intended, resolve execution issues, and evolve the approach as the partnership or business model changes. Thi

Artificial IntelligenceAIAccountingFinance
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📍 San Francisco, California, United States· Full-time
✓ Quality checkedCompany trend -84.1%

About The Team OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. The Technical Accounting team plays a crucial role in helping OpenAI navigate complex, judgmental, and rapidly evolving accounting matters with rigor and clarity. We aim to bring both technical excellence and strong business partnership to some of the most novel accounting questions in the industry. About The Role OpenAI seeks a Director, Technical Accounting, Revenue & Strategic Partnerships to set the technical revenue accounting strategy for the company's largest, most complex, and highest-risk commercial arrangements. This leader will personally assess novel fact patterns, establish and defend the accounting position, and shape deal structures before execution across enterprise contracts, strategic partnerships, API and consumption-based offerings, credits and incentives, revenue share, multi-party arrangements, and emerging product monetization models. This role will be the senior technical accounting partner to Revenue Accounting, Sales, Product, Legal, Tax, Strategic Finance, Business Development, Deal Desk, Billing, Financial Reporting, Internal Controls, and external auditors. The core mandate is technical judgment: independently synthesize the full contractual and economic substance, identify alternatives and second-order implications, resolve ambiguity under ASC 606 and related U.S. GAAP, and communicate a clear recommendation to executives and auditors. Operational know-how is essential to translate conclusions into billing, close, disclosures, systems, and controls, but process ownership is not the center of the role. In This Role, You Will Partner closely with Revenue Accounting, Sales, Product, Legal, Tax, Strategic Finance, Business Development, Deal Desk, Billing, Financial Reporting, and external auditors. Identify non-standard revenue arrangements early and evaluate them under ASC 606. Advise on thoughtful deal structurin

AWSRestAIGo
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📍 San Francisco, California, United States· Full-time· Remote
✓ High-confidence listingCompany trend -84.1%
Quick readStrong listing-quality and freshness signals

About the Role As Head of Finance - Data Centers, you will be the finance leader for OpenAI’s self-built data center efforts. You will partner with teams across infrastructure, real estate, energy, construction, procurement, and finance to turn proposed sites into sound investment decisions and funded projects. This role spans the full development lifecycle: evaluating opportunities, building investment cases, forecasting capital needs, managing construction budgets, and helping determine how projects should be financed. You will give leadership a clear view of project economics, funding requirements, and risks as we build data center capacity at scale. In this role, you will: Lead financial evaluation of proposed data center and related power infrastructure projects, including site economics, development costs, capacity phasing, lifecycle costs, and key risks. Build and own project-level models and capital expenditure forecasts that connect construction schedules, power delivery, equipment procurement, contingencies, and funding needs. Establish capital budgets and financial controls for active builds. Track commitments, actual spending, change orders, and forecasts to completion; identify cost or schedule risks early. Partner with development, engineering, energy, construction, and procurement leaders on decisions that affect cost, timing, and long-term performance. Work with Treasury, Corporate Finance, Tax, and Legal to evaluate financing options, including project or construction debt, leases, joint ventures, and other partnership structures where appropriate. Prepare investment recommendations and capital approval materials for senior leadership, translating complex project details into clear choices and tradeoffs. Build a consistent portfolio view of project costs, cash requirements, milestones, and financial performance. Partner with Accounting and operations teams through project completion and handoff. You might thrive in this role if you have: Prior exper

AWSRestAIRust
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📍 San Francisco, California, United States· Full-time
✓ Quality checkedCompany trend -84.1%

About the Team OpenAI’s acquisition of io marks our entry into consumer hardware and our ambition to define the next human–computer interface. Success in hardware requires strong financial stewardship across the full product cost stack—from early design and sourcing decisions through manufacturing, logistics, inventory, returns, and warranty. Hardware Finance works across Product, Supply Chain, Operations, Accounting, Systems/Data, and Finance to connect business decisions to product cost, inventory, cash, COGS, and margin. About the Role We are seeking a Hardware Finance Manager to own an assigned area of hardware COGS and inventory end to end. The initial assignment will depend on business priorities and the successful candidate’s expertise. It may include BOM and product cost, manufacturing variance analysis, inventory planning, logistics, returns and warranty, customer support, or another connected set of hardware-finance responsibilities. This is an individual-contributor role with broad scope. Prior hardware experience and deep, hands-on expertise in at least two relevant domains are required. The person will be expected to operate independently, build reusable processes and analytical workflows, and remain accountable for the analysis, judgment, and recommendations. In this role, you will: Own an assigned area of hardware COGS and inventory end to end. Own forecasting, close, and business variance analysis for the assigned scope. Provide hardware leadership with clear variance explanations, trend analysis, and forward-looking signals that connect business and supplier decisions to inventory, cash, COGS, and margin. Partner with business teams and Finance Platforms to establish the financial data, systems, and dashboards needed to support analysis. Ensure data integrity and governance through clear definitions, ownership, validation checks, controls, and review processes. Improve forecasting, reporting, systems, and finance processes so they remain reliable an

AWSRestAIGo
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📍 San Francisco, California, United States· Full-time
✓ Quality checkedCompany trend -84.1%

About the team The Capital Markets team develops the financing strategy, solutions, and partnerships needed to support our expanding global AI infrastructure platform and long-term investment plans. About the role We’re looking for a structured finance professional to serve as a technical execution engine for a lean, high-impact capital markets team. In this role, you’ll own the models, analysis, diligence, process management, and key execution workstreams behind standardized or more “vanilla” financings, while partnering with senior transactors on more complex transactions. This is not a junior analyst role. You’ll need the experience and maturity to work directly with senior leaders, banks, investors, counsel, and advisors without multiple layers of review. You should be highly capable in the details, strong under transaction intensity, and ready to help build financing processes for a rapidly scaling AI infrastructure platform. What you’ll do Translate financing objectives into clear analyses, recommendations, timelines, and deliverables. Support senior transactors on complex financings, including structuring, documentation, diligence, negotiation, and closing. Lead analysis, diligence, process tracking, and execution workstreams for financing transactions. Own transaction models, including debt sizing, cash-flow waterfalls, sensitivities, covenant analysis, and scenario evaluation. Work directly with internal stakeholders, banks, investors, counsel, advisors, and other counterparties. Review transaction documentation and help ensure commercial, financial, and diligence details are reflected accurately. Manage high-volume, detail-intensive workstreams in a lean team environment. Help develop repeatable tools, processes, and analytical infrastructure as the capital markets function scales. You might thrive in this role if you have At least 4-6 years of directly relevant experience in project finance, structured finance, infrastructure finance, private equity, or a

AWSGitRestAI
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📍 San Francisco, California, United States· Full-time
✓ Quality checkedCompany trend -84.1%

About the Team The Capital Markets team develops the financing strategy, solutions, and partnerships needed to support our expanding global AI infrastructure platform and long-term investment plans. About the Role We’re looking for a senior structured finance leader to create immediate execution leverage for a growing capital markets function. In this role, you’ll take broad financing objectives, such as raising a large pool of capital from a defined set of counterparties, and independently turn them into well-run transaction processes. You’ll lead complex financings from strategy through close, manage counterparties and advisors, and bring sound judgment to capital structure, risk allocation, process design, and execution. This is a hands-on role for someone who is still close to the details, not a purely senior relationship manager. Your work will allow the team lead to spend less time in day-to-day execution and more time building the broader capital markets organization. In this role, you will: Lead large, complex financing processes from initial structuring through diligence, negotiation, documentation, and closing. Translate broad capital-raising objectives into executable financing plans, timelines, work streams, and counterparty strategies. Manage lenders, investors, advisors, counsel, and internal stakeholders across high-stakes transactions. Provide oversight on financial structuring, modeling, diligence, risk allocation, and transaction documentation. Make clear recommendations on financing strategy, counterparty selection, process design, and tradeoffs. Operate effectively in a small, high-impact team without relying on a large analyst or associate bench. Help build repeatable internal processes for a financing function that is still scaling. Coach and develop more junior transaction professionals. You might thrive in this role if you have: 8-15 years of experience executing structured finance, project finance, infrastructure finance, digital infrastruct

AWSGitRestAI
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Relocation support. Relocation assistance is stated. This does not establish visa sponsorship.
📍 San Francisco, California, United States· Full-time
✓ High-confidence listingCompany trend -84.1%
Quick readStrong listing-quality and freshness signals

About the Team The Strategic Finance team provides financial insights and guidance to support the organization's long-term goals and strategies. We partner across the business to allocate and deploy our resources for the highest impact outcomes. About the Role We are hiring a Hardware Finance Manager, Consolidations & Systems to own the consolidated financial reporting, forecasting cadence, and financial systems across our hardware organizations (Io and Robotics). This role sits at the intersection of Hardware Finance, central FP&A, Accounting, and Finance Systems, and is responsible for ensuring leadership has a single, accurate, and timely financial view of the hardware business. This role will serve as the embedded owner of the hardware financial backbone, with end-to-end responsibility for consolidated P&L reporting, forecasting and variance analysis, and the systems and processes that enable scalable, decision-ready insights. You will help ensure hardware financials are consistent, auditable, and fit for executive and board-level decision-making as the organization scales in size, complexity, and capital intensity. We have a strong preference for candidates who can be based in our San Francisco HQ. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will oversee multiple areas of responsibility: Own end-to-end consolidated financial reporting for all hardware organizations (Io and Robotics), delivering a single, integrated P&L view across R&D, Product, Revenue, COGS, and OpEx. Establish and run the hardware financial operating cadence, including monthly close, forecasting, reforecasting, and variance analysis, ensuring consistency and accountability across teams. Serve as a key finance partner to Hardware Finance leads, central FP&A, and Accounting, aligning bottoms-up plans with accounting actuals and enterprise reporting requirements. Build and maintain consoli

AWSRestAIGo
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Relocation support. Relocation assistance is stated. This does not establish visa sponsorship.
📍 San Francisco, California, United States· Full-time
✓ Quality checkedCompany trend -84.1%

About the Team OpenAI’s Strategic Finance organization provides the financial insight and guidance that support the company’s long-term strategy and ambitious growth. We partner across Product, Partnerships, Engineering, and GTM to allocate resources to the highest-impact opportunities while preserving sustainable unit economics. The Applications Technology Strategic Finance team works closely with Product and Engineering to scale core offerings and bring new products to market. We lead revenue forecasting and performance management across the product portfolio, and partner closely with the Infrastructure Engineering team to forecast infrastructure and compute demand and to manage margin targets and headcount planning with rigor. About the Role We are hiring a Director of Product Finance, Infrastructure and Compute Demand to help drive strategic decision-making across our product organization. This person will serve as the primary finance partner to the AGI Deployment (Applications) Infrastructure Engineering organization and play a critical role in connecting product usage, compute demand, infrastructure costs, and margin outcomes across the portfolio. You will help build the frameworks that translate technical decisions into economic outcomes, shape planning across product and infrastructure teams, and ensure OpenAI is scaling its products with rigor and efficiency. You will also manage a small team, providing mentorship and leadership while remaining hands-on with analysis and execution. This role is ideally based in our San Francisco HQ, but we are open to NYC and Seattle. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: Serve as the primary finance partner to the AGI Deployment (Applications) Infrastructure Engineering organization. Own the consolidated compute and infrastructure demand forecast for the products we bring to market, partnering closely with capacity planning and

AWSRestAIGo
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📍 San Francisco, California, United States· Full-time
✓ Quality checkedCompany trend -84.1%

About the team The Pricing & Monetization team is responsible for how OpenAI products create and capture value. We partner closely with GTM, Finance, and Product to design pricing models, packaging, and commercial strategies that support adoption, growth, and long-term scaling of the business. To thrive in this team, you need to be a proactive problem-solver who excels at bringing structure to ambiguous challenges. Our work demands strategic thinking, cross-functional collaboration, and precision in execution. Team members succeed when they are analytical, detail-oriented, skilled at balancing multiple priorities, and passionate about driving high-stakes projects forward to deliver meaningful results. About the role We are looking for a Pricing Strategist to shape the pricing frameworks, commercial policies, and decision principles that govern our most consequential commercial decisions. This role works closely with senior leaders across GTM and Finance to define our overall pricing strategy for our sales managed segment as well as the key pricing guardrails and commercial pricing framework we enable to help our sellers and customers move fast and land mutually beneficial commercial agreements at scale. The ideal candidate is comfortable developing durable monetization frameworks and commercial policies, analyzing tradeoffs, and supporting high-impact decisions. They bring structure to ambiguity, communicate tradeoffs crisply, and know when an exception reveals a one-off need versus a broader opportunity to improve our commercial model. This role will report to the Head of Go-to-Market Pricing. In this role, you will Develop frameworks and strategies that guide commercial pricing decisions. Design commercial constructs—including commitments, incentives, and risk-sharing approaches—that address customer needs while supporting healthy unit economics and long-term growth. Build and evolve discounting frameworks, guardrails, and approval principles that improve pric

AWSRestAIGo
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📍 San Francisco, California, United States· Full-time
✓ Quality checkedCompany trend -84.1%

About the Team The Pricing & Monetization team is responsible for how our products create and capture value. We partner closely with Product, GTM, and Finance to design pricing models, packaging, and commercial strategies that support adoption, growth, and long-term scaling of the business. To thrive on this team, you need to be a proactive problem-solver who excels at bringing structure to ambiguous challenges. Our work demands strategic thinking, cross-functional collaboration, and precision in execution. Team members succeed when they are analytical, detail-oriented, skilled at balancing multiple priorities, and passionate about driving high-stakes projects forward to deliver meaningful results. About the Role We are looking for a Pricing Strategist with hands-on consumer pricing experience to shape how we price, package, and monetize our products across our consumer offerings. You’ll work closely with senior leaders across Product, GTM, and Finance to define pricing approaches, improve commercial decision-making, and bring more rigor to how we monetize our offerings. You should be comfortable building monetization frameworks and commercial policies, analyzing tradeoffs, supporting and driving high-impact decision-making. You should also care deeply about the customer perspective and believe that strong pricing reflects a real understanding of customer value, needs, and friction points in order to build pricing that is clear, fair, and aligned with how customers experience our products. This role will report to the Head of Product Pricing for Chat & Codex. What you’ll do Develop pricing and packaging strategy across subscription tiers, usage limits and entitlements, credits and overages, and emerging monetization models, balancing customer value, growth, and unit economics. Develop innovative commercial constructs to better serve our customers. Partner with Product, GTM, and Finance leaders to ensure pricing aligns with product value, the roadmap, commerc

AWSRestAIGo
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📍 San Francisco, California, United States· Full-time
✓ Quality checkedCompany trend -84.1%

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

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