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Brown-Forman Cost Accountant in Edinburgh, United Kingdom

Basic Function: Responsible for the overall production cost and general ledger accounting and analysis for BenRiach bottling. Represents an annual operating budget of 5-6M GBP, finished goods inventory of 2-3M, capital budget of 1-3M GBP, and 400k 9Lc production. Develops finished goods standard costs for all BenRiach, Glenglassaugh and Glendronach domestic and international products as well as contract bottled products. Maintains SAP standard costs, SAP material master, and SAP labor and overhead activity rates. Performs variance calculation and settlement of SAP process orders.


Cost Standards, Controlling and Accounting (50%)

  • Responsible for the monthly close and associated reporting for BenRiach Bottling, including balance sheet integrity, production cost schedules, administrative cost schedules and profitability. Provides financial analysis to operational partners to improve business operations.

  • Analyzes and reports on balance sheet accounts, production costs, administrative cost and profitability variances from budget. Partners operations team to develop interim and full year projections and variances from standard.

  • Develops detailed standard costs by SKU in SAP for all BenRiach produced products including contract manufacturing. Develops standard cost estimates for existing, proposed, new, and redesigned products. Provides product cost and analysis to Brand management and Brand finance for COGS budgeting and planning. Analyzes and recommends cost savings opportunities.

  • Updates and maintains the accounting and costing views in the SAP material master. Maintains the standard cost, planned cost, I/C profit, excise tax fields for finished goods and raw materials. Develops and maintains appropriate labor and overhead activity types, recipes and activity rates in SAP.

  • Responsible for variance calculation, review, and settlement of all finished goods process orders. Monitors accuracy and integrity of data in SAP. Works closely with product engineering, scheduling, and purchasing to ensure that SAP standards are based on accurate BOM’S, recipes, rates, and specifications. Adjusts standard costs as needed and communicates changes to Marketing/Finance. Prepares monthly process order and production variance analysis and reporting and projections.

  • Manages invoicing for contract bottling customers

  • Responsible for timely analysis of VATand Duty accounts and preparation and submission of periodic VAT return to HMRC.

  • Partner with bottling and shipping operations and external and internal auditors on finished goods inventory control and management. Participate in inventory counts, manage obsolesence and balance sheet accuracy.

  • Create and maintain a robust control environment and support the requirement of internal and external audit

Financial Analysis (30%)

  • Develop and report on business performance and key performance indicators (KPIs) and provide insightful, accurate analyses in support of strategic decisions.

  • Direct, coordinate and prepare cost estimates and other financial analysis to identify issues and business opportunities, including existing and prospective contract bottling profitability. Evaluate and investigate opportunities and recommend viable options.

  • Partner operations team to develop annual operating and capital budgets for bottling operations, including profitability forecasts

  • Develop Capital Appropriation Requests (CAR) for bottling operations investments including cost-benefit analysis in support of investments. Report monthly capital expenditure, ensure timely closure of capital projects and proper classification of resulting fixed assets.

Other Duties (20%)

  • Ensure accurate accounting for contract barrel warehousing activities including preparation and analysis of periodic rental invoices.

  • Coordinate the completion of various periodic government census reports working with appropriate operational and finance partners to gather, analyze and report the relevant data.

  • As needed, provide ad-hoc analysis for BenRiach Controller, Global Production Finance and Benriach Leadership

Ideal Requirements / Competencies:

  • Bachelor’s Degree in Accounting, Business Administration or Finance plus 4 years accounting experience or 10 years equivalent experience in production accounting.

  • Demonstrated proficiency in product costing.

  • Attention to detail, ensuring accuracy and completeness.

  • Strong verbal and written communication skills with an ability to communicate effectively with all levels of the organization, particularly non finance stakeholders.

  • Ability to build productive relationships and partnerships and influence others.

  • Proactive and inquisitive nature, demonstrates enthusiasm, energy and drive

  • Excellent business planning and analytical skills.

  • Proficiency with SAP-ERP software including the following modules: product costing, material ledger, materials management, inventory management, production planning, and integrated manufacturing

Preferred Requirements

  • ACCA, CIMA, MBA and /or CPA Certificate.

  • Experience in alcohol beverage manufacturing environment, ideally Scotch Whiskey.

  • Proficiency with Microsoft office and Google software.


Brown-Forman Corporation is committed to equality of opportunity in all aspects of employment. It is the policy of Brown-Forman Corporation to provide full and equal employment opportunities to all employees and potential employees without regard to race, color, religion, national or ethnic origin, veteran status, age, gender, gender identity or expression, sexual orientation, genetic information, physical or mental disability or any other legally protected status.

Business Area: Global Finance

City: Edinburgh


Country: GBR

Req ID: JR-00000312