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    58 Management Accounting & finance jobs found

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      • kuala lumpur, wilayah persekutuan
      • contract
      • RM3,000 - RM4,000 per month, Medical Insurance, Leave Entitlement
      about the jobThis position primarily supports the team in executing credit administration and operational activities. Key responsibilities include preparing account listings for BOT processing in the credit system (LARA), preparing and maintaining credit agreement documentation, conducting risk rating searches and assessments, and ensuring all activities are carried out in compliance with company policies, internal procedures, and applicable country-specif
      about the jobThis position primarily supports the team in executing credit administration and operational activities. Key responsibilities include preparing account listings for BOT processing in the credit system (LARA), preparing and maintaining credit agreement documentation, conducting risk rating searches and assessments, and ensuring all activities are carried out in compliance with company policies, internal procedures, and applicable country-specif
      • pasir gudang, johor
      • permanent
      • RM8,000 - RM15,000 per month
      Key ResponsibilitiesCosting, Stock Valuation & Product ProfitabilityAssist in planning, organizing, and monitoring product costing systems, stock valuations, and inventory reporting. Prepare and review monthly stock valuations and costing for work-in-progress (WIP) and finished goods. Maintain cost allocation bases for raw materials, production costs, and factory overhead absorption rates. Analyze product profitability across product groups (including dist
      Key ResponsibilitiesCosting, Stock Valuation & Product ProfitabilityAssist in planning, organizing, and monitoring product costing systems, stock valuations, and inventory reporting. Prepare and review monthly stock valuations and costing for work-in-progress (WIP) and finished goods. Maintain cost allocation bases for raw materials, production costs, and factory overhead absorption rates. Analyze product profitability across product groups (including dist
      • kuala lumpur, wilayah persekutuan
      • permanent
      • RM10,000 - RM13,000 per month
      About the ClientOur client is an established International Freight Forwarding organization with a strong global presence and continuous local expansion in Malaysia. Driven by a culture of innovation and high performance, they are looking for a proactive and experienced Senior Accountant to take ownership of their finance operations and support strategic growth.Key ResponsibilitiesFull Spectrum Accounting: Oversee end-to-end accounting operations, including
      About the ClientOur client is an established International Freight Forwarding organization with a strong global presence and continuous local expansion in Malaysia. Driven by a culture of innovation and high performance, they are looking for a proactive and experienced Senior Accountant to take ownership of their finance operations and support strategic growth.Key ResponsibilitiesFull Spectrum Accounting: Oversee end-to-end accounting operations, including
      • kuala lumpur, wilayah persekutuan
      • permanent
      • RM5,000 - RM6,500 per month
      About the CompanyOur client is an established and reputable property developer with a strong footprint in Malaysia. Driven by continuous portfolio growth and project developments, they are currently seeking a meticulous and experienced Senior Finance / Accounts Executive to oversee full-set developer accounts, group consolidation, and treasury operations.The RoleReporting to management, you will play a critical role in managing full-set property developmen
      About the CompanyOur client is an established and reputable property developer with a strong footprint in Malaysia. Driven by continuous portfolio growth and project developments, they are currently seeking a meticulous and experienced Senior Finance / Accounts Executive to oversee full-set developer accounts, group consolidation, and treasury operations.The RoleReporting to management, you will play a critical role in managing full-set property developmen
      • kuala lumpur, wilayah persekutuan
      • contract
      • RM6,000 - RM9,000 per month, Medical Insurance, Leave Entitlement
      about the jobRole Summary: A dual-purpose role backfilling day-to-day finance operations while actively supporting a large-scale ERP transformation across MY and SG.Why Join Us?Get rare, hands-on experience in a major end-to-end ERP deployment.Expand your skill set beyond traditional finance by working across cross-functional teams (Commercial, Supply Chain, IT).Key ResponsibilitiesFinance Operations (BAU):Support daily finance tasks (AR, invoicing, collec
      about the jobRole Summary: A dual-purpose role backfilling day-to-day finance operations while actively supporting a large-scale ERP transformation across MY and SG.Why Join Us?Get rare, hands-on experience in a major end-to-end ERP deployment.Expand your skill set beyond traditional finance by working across cross-functional teams (Commercial, Supply Chain, IT).Key ResponsibilitiesFinance Operations (BAU):Support daily finance tasks (AR, invoicing, collec
      • kuala lumpur, wilayah persekutuan
      • permanent
      • RM12,000 - RM16,000 per month
      about the companyRandstad is exclusively partnering with a premier, globally recognized professional services and advisory firm. As part of their high-performing Center of Excellence in Kuala Lumpur, our client offers an environment that fosters professional growth, continuous learning, and the opportunity to work alongside some of the brightest minds in the industry.They are currently seeking a highly capable Manager to join their dynamic Financial Risk M
      about the companyRandstad is exclusively partnering with a premier, globally recognized professional services and advisory firm. As part of their high-performing Center of Excellence in Kuala Lumpur, our client offers an environment that fosters professional growth, continuous learning, and the opportunity to work alongside some of the brightest minds in the industry.They are currently seeking a highly capable Manager to join their dynamic Financial Risk M
      • kuala lumpur, wilayah persekutuan
      • permanent
      • RM15,000 - RM18,000 per month
      about the companyRandstad is exclusively partnering with a dynamic and growing regional organization with diverse business interests, including trading, management consultancy, and investment management. As their business footprint continues to expand across Singapore, Malaysia, and Indonesia, they are seeking a highly driven Group Finance Manager to ensure rigorous financial discipline and operational excellence across the group.about the role This is a h
      about the companyRandstad is exclusively partnering with a dynamic and growing regional organization with diverse business interests, including trading, management consultancy, and investment management. As their business footprint continues to expand across Singapore, Malaysia, and Indonesia, they are seeking a highly driven Group Finance Manager to ensure rigorous financial discipline and operational excellence across the group.about the role This is a h
      • ulu tiram, johor
      • permanent
      • RM10,000 - RM15,000 per month
      Key Responsibilities1. Financial & Management ReportingClosing Cycles: Lead the month-end and year-end closing cycles for both the manufacturing operations and the sales office within strict timelines.Performance Analysis: Prepare comprehensive monthly management reporting packages, delivering deep-dive variance analysis (actual vs. budget/forecast) on domestic business performance.Team Leadership: Supervise, mentor, and review the day-to-day deliverables
      Key Responsibilities1. Financial & Management ReportingClosing Cycles: Lead the month-end and year-end closing cycles for both the manufacturing operations and the sales office within strict timelines.Performance Analysis: Prepare comprehensive monthly management reporting packages, delivering deep-dive variance analysis (actual vs. budget/forecast) on domestic business performance.Team Leadership: Supervise, mentor, and review the day-to-day deliverables
      • kuala lumpur, wilayah persekutuan
      • permanent
      • RM20,000 - RM24,000 per month
      about the companyRandstad is exclusively partnering with a dynamic and highly successful multinational organization. As they continue to strengthen their presence across the Asia-Pacific (APAC) region, they are looking for a highly capable and strategic Regional Financial Controller to join their regional leadership team.This is a fantastic opportunity for an experienced finance leader who thrives in a fast-paced environment and has a strong background in
      about the companyRandstad is exclusively partnering with a dynamic and highly successful multinational organization. As they continue to strengthen their presence across the Asia-Pacific (APAC) region, they are looking for a highly capable and strategic Regional Financial Controller to join their regional leadership team.This is a fantastic opportunity for an experienced finance leader who thrives in a fast-paced environment and has a strong background in
      • kuala lumpur, wilayah persekutuan
      • permanent
      • RM25,000 - RM40,000 per month
      Job Description: Chief Financial Officer (CFO)Position Title: Chief Financial Officer (CFO)Industry: Manufacturing / Industrial / Diversified Business UnitsLocation: Klang Valley, MalaysiaEmployment Type: Full-time (Executive Board/C-Suite)Reports To: Group Chief Executive Officer (Group CEO) & Board of DirectorsPosition OverviewWe are seeking a high-caliber, dynamic, and forward-thinking Chief Financial Officer (CFO) to join our executive leadership team.
      Job Description: Chief Financial Officer (CFO)Position Title: Chief Financial Officer (CFO)Industry: Manufacturing / Industrial / Diversified Business UnitsLocation: Klang Valley, MalaysiaEmployment Type: Full-time (Executive Board/C-Suite)Reports To: Group Chief Executive Officer (Group CEO) & Board of DirectorsPosition OverviewWe are seeking a high-caliber, dynamic, and forward-thinking Chief Financial Officer (CFO) to join our executive leadership team.
      • kuala lumpur, wilayah persekutuan
      • permanent
      • RM10,000 - RM15,000 per month
      about the companyOn behalf of our client, a leading global enterprise, we are seeking a highly skilled Global Project Specialist to join their dynamic Project Management Office (PMO). This is a strategic role designed for a proactive professional who excels in process optimization, change management, and driving high-complexity transactional projects on a global scale. about the jobAs the Global Project Specialist, you will spearhead medium-budget, high-c
      about the companyOn behalf of our client, a leading global enterprise, we are seeking a highly skilled Global Project Specialist to join their dynamic Project Management Office (PMO). This is a strategic role designed for a proactive professional who excels in process optimization, change management, and driving high-complexity transactional projects on a global scale. about the jobAs the Global Project Specialist, you will spearhead medium-budget, high-c
      • kuala lumpur, wilayah persekutuan
      • permanent
      • RM10,000 - RM13,000 per month
      Key Responsibilities & Detailed Tasks1. Financial Reporting & Accounting ManagementPrepare and review monthly and annual financial statements in compliance with accounting standards.Oversee the preparation of balance sheets, profit and loss statements, and other key financial reports.Ensure accurate and timely submission of financial reports.Supervise and manage the accounting team to ensure efficient operations and adherence to policies and procedures.Ove
      Key Responsibilities & Detailed Tasks1. Financial Reporting & Accounting ManagementPrepare and review monthly and annual financial statements in compliance with accounting standards.Oversee the preparation of balance sheets, profit and loss statements, and other key financial reports.Ensure accurate and timely submission of financial reports.Supervise and manage the accounting team to ensure efficient operations and adherence to policies and procedures.Ove
      • kuala lumpur, wilayah persekutuan
      • contract
      • RM5,000 - RM6,500 per month, Medical Insurance, Leave Entitlement
      about the job📍 Location: Subang Jaya 💰 Salary: RM5,500 - RM6,500📄 Employment Type: 12-Month Contract (Renewable)🕒 Working Hours: Monday to Friday, 8:30 AM - 5:30 PM Job Responsibilities:Finance Execute month-end closing activities, i.e. journal postings, OneStream (OS) submission, in adherence to the monthly closing timeline and checklist.Prepare cashflow forecast and monitor bank balance to ensure sufficient liquidity in FiCOM.Prepare and issue monthl
      about the job📍 Location: Subang Jaya 💰 Salary: RM5,500 - RM6,500📄 Employment Type: 12-Month Contract (Renewable)🕒 Working Hours: Monday to Friday, 8:30 AM - 5:30 PM Job Responsibilities:Finance Execute month-end closing activities, i.e. journal postings, OneStream (OS) submission, in adherence to the monthly closing timeline and checklist.Prepare cashflow forecast and monitor bank balance to ensure sufficient liquidity in FiCOM.Prepare and issue monthl
      • kuala lumpur, wilayah persekutuan
      • permanent
      About the CompanyOur client is a highly established and prestigious property development and construction group headquartered in Kuala Lumpur. Known for driving large-scale commercial, residential, and strategic infrastructure developments, they are currently seeking a high-caliber Chief Financial Officer (CFO) to provide strategic financial stewardship, drive corporate expansion, and lead overall group financial strategy.The RoleReporting directly to the
      About the CompanyOur client is a highly established and prestigious property development and construction group headquartered in Kuala Lumpur. Known for driving large-scale commercial, residential, and strategic infrastructure developments, they are currently seeking a high-caliber Chief Financial Officer (CFO) to provide strategic financial stewardship, drive corporate expansion, and lead overall group financial strategy.The RoleReporting directly to the
      • kuala lumpur, wilayah persekutuan
      • permanent
      • RM4,000 - RM6,000 per month
      Job Title: Senior Finance Executive – Accounts Payable (Procure-to-Pay)Location: Klang, SelangorAbout the CompanyWe are recruiting on behalf of South East Asia’s largest integrated producer in its sector, a premier publicly listed industrial group on the Bursa Malaysia Main Market. Operating extensive manufacturing complexes and a broad global distribution network, the organization continues to expand its regional footprint. They are seeking a driven Senio
      Job Title: Senior Finance Executive – Accounts Payable (Procure-to-Pay)Location: Klang, SelangorAbout the CompanyWe are recruiting on behalf of South East Asia’s largest integrated producer in its sector, a premier publicly listed industrial group on the Bursa Malaysia Main Market. Operating extensive manufacturing complexes and a broad global distribution network, the organization continues to expand its regional footprint. They are seeking a driven Senio
      • george town, pulau pinang
      • permanent
      • RM10,000 - RM15,000 per month
      Key ResponsibilitiesFinancial & Management Reporting:Lead the month-end and year-end closing cycles for manufacturing operations within strict MNC deadlines.Prepare comprehensive monthly management reporting packages, delivering deep-dive variance analysis (actual vs. budget/forecast) on regional business performance. Cost ControllingMonitor budgets, forecasts, and actual costs for all current projects and incoming orders.Track variations, claims, and chan
      Key ResponsibilitiesFinancial & Management Reporting:Lead the month-end and year-end closing cycles for manufacturing operations within strict MNC deadlines.Prepare comprehensive monthly management reporting packages, delivering deep-dive variance analysis (actual vs. budget/forecast) on regional business performance. Cost ControllingMonitor budgets, forecasts, and actual costs for all current projects and incoming orders.Track variations, claims, and chan
      • kuala lumpur, wilayah persekutuan
      • contract
      • RM5,000 - RM7,500 per month, Medical Insurance, Leave Entitlement
      about the jobThe AR Team Lead cum GL & Reporting Team Lead is responsible for overseeing Accounts Receivableoperations, General Ledger accounting, month-end closing activities, financial reporting, and teammanagement. This role ensures timely collection of receivables, accurate financial records,compliance with accounting standards, and delivery of high-quality financial reports to management.Key Responsibilities: General Ledger (GL) Management• Oversee da
      about the jobThe AR Team Lead cum GL & Reporting Team Lead is responsible for overseeing Accounts Receivableoperations, General Ledger accounting, month-end closing activities, financial reporting, and teammanagement. This role ensures timely collection of receivables, accurate financial records,compliance with accounting standards, and delivery of high-quality financial reports to management.Key Responsibilities: General Ledger (GL) Management• Oversee da
      • kuala lumpur, wilayah persekutuan
      • contract
      about the companyOur client is a globally recognized multinational entertainment and media organization with an extensive portfolio of international IP, rights, and publishing operations. They are seeking a meticulous finance professional to join their regional shared services center to manage contractual royalty workflows and financial reporting across international markets. about the jobContract & Data Management: Configure and maintain licensing, joint
      about the companyOur client is a globally recognized multinational entertainment and media organization with an extensive portfolio of international IP, rights, and publishing operations. They are seeking a meticulous finance professional to join their regional shared services center to manage contractual royalty workflows and financial reporting across international markets. about the jobContract & Data Management: Configure and maintain licensing, joint
      • kuala lumpur, wilayah persekutuan
      • permanent
      • RM5,000 - RM6,500 per month, Medical Insurance, Leave Entitlement
      about the jobThe Accounts Receivable Accountant will be a key member of the Shared Services finance team, responsible for the timely and accurate recording, processing, and collection of all revenues across multiple food retail outlets and related entities. This role is crucial for maintaining a healthy cash flow and ensuring financial accuracy for the group. Key Responsibilities1. Revenue and Invoicing ManagementDaily Sales Reconciliation: Perform daily r
      about the jobThe Accounts Receivable Accountant will be a key member of the Shared Services finance team, responsible for the timely and accurate recording, processing, and collection of all revenues across multiple food retail outlets and related entities. This role is crucial for maintaining a healthy cash flow and ensuring financial accuracy for the group. Key Responsibilities1. Revenue and Invoicing ManagementDaily Sales Reconciliation: Perform daily r
      • kuala lumpur, wilayah persekutuan
      • contract
      • RM3,000 - RM4,500 per month, allowance, hybrid working arrangement
      about the companyFMCG about the job1. Trade Spend Monitoring and Analysis• Perform monthly analysis of actual trade spend against approved budgets and plans.• Ensure trade spend data is accurate, complete, and updated in SAP and trade spend management systems.• Ensure trade spend is properly accrued and recognized in the correct accounting period. Identify and highlight variances, or potential overspending to management and commercial teams.2. Invoice Pro
      about the companyFMCG about the job1. Trade Spend Monitoring and Analysis• Perform monthly analysis of actual trade spend against approved budgets and plans.• Ensure trade spend data is accurate, complete, and updated in SAP and trade spend management systems.• Ensure trade spend is properly accrued and recognized in the correct accounting period. Identify and highlight variances, or potential overspending to management and commercial teams.2. Invoice Pro
      • kuala lumpur, wilayah persekutuan
      • permanent
      about the companyOur client is a global industrial and automotive manufacturing leader specializing in high-precision engineering solutions. They are seeking a Korean-speaking finance professional for their regional Shared Service Centre (SSC) to manage Record-to-Report (R2R) operations and intercompany accounting workflows. about the jobIntercompany Processing & Cash Flow: Handle intercompany (IC) vendor invoice processing, manage incoming payment collect
      about the companyOur client is a global industrial and automotive manufacturing leader specializing in high-precision engineering solutions. They are seeking a Korean-speaking finance professional for their regional Shared Service Centre (SSC) to manage Record-to-Report (R2R) operations and intercompany accounting workflows. about the jobIntercompany Processing & Cash Flow: Handle intercompany (IC) vendor invoice processing, manage incoming payment collect
      • kuala lumpur, wilayah persekutuan
      • permanent
      • RM10,000 - RM13,000 per month
      about the companyRandstad is exclusively partnering with a progressive, highly established technology and solutions organization based in Petaling Jaya, Selangor. Known for delivering innovative solutions and exceptional service, our client has built a strong foundation as a trusted industry leader.To support their continued success, they are currently seeking a strategic and experienced Finance Manager. This is a unique opportunity to step into a highly v
      about the companyRandstad is exclusively partnering with a progressive, highly established technology and solutions organization based in Petaling Jaya, Selangor. Known for delivering innovative solutions and exceptional service, our client has built a strong foundation as a trusted industry leader.To support their continued success, they are currently seeking a strategic and experienced Finance Manager. This is a unique opportunity to step into a highly v
      • kuala lumpur, wilayah persekutuan
      • permanent
      • RM10,000 - RM16,000 per month
      Job Description: Finance & Costing ManagerPosition Title: Finance & Costing ManagerIndustry: Manufacturing & Regional Trading / DistributionLocation: Klang Valley, MalaysiaEmployment Type: Full-time (Senior Management)Reports To: Chief Financial Officer (CFO) / Finance DirectorPosition OverviewWe are seeking an experienced, analytical, and commercially minded Finance & Costing Manager to lead both our regional commercial operations and our manufacturing pl
      Job Description: Finance & Costing ManagerPosition Title: Finance & Costing ManagerIndustry: Manufacturing & Regional Trading / DistributionLocation: Klang Valley, MalaysiaEmployment Type: Full-time (Senior Management)Reports To: Chief Financial Officer (CFO) / Finance DirectorPosition OverviewWe are seeking an experienced, analytical, and commercially minded Finance & Costing Manager to lead both our regional commercial operations and our manufacturing pl
      • kuala lumpur, wilayah persekutuan
      • permanent
      • RM8,000 - RM10,000 per month
      about the companyRandstad is exclusively partnering with a dynamic, rapidly expanding regional business solutions and corporate services provider. As part of their continuous growth across the Asia-Pacific region, they are currently seeking a highly skilled Senior Accountant to join their regional finance hub.This is a fantastic opportunity for a finance professional who wants to gain deep international exposure by managing a dedicated portfolio of Austral
      about the companyRandstad is exclusively partnering with a dynamic, rapidly expanding regional business solutions and corporate services provider. As part of their continuous growth across the Asia-Pacific region, they are currently seeking a highly skilled Senior Accountant to join their regional finance hub.This is a fantastic opportunity for a finance professional who wants to gain deep international exposure by managing a dedicated portfolio of Austral
      • kuala lumpur, wilayah persekutuan
      • permanent
      • RM2,000 - RM3,000 per month
      about the company. A well-established industrial and engineering organization with a focus on core infrastructure services in the region. The business provides a stable, cooperative work environment with clear avenues for long-term career progression.about the job. In this role, you will manage day-to-day office administration and operational activities to ensure a seamless workplace environment, offering a salary of up to RM3,000.Oversee administrative fu
      about the company. A well-established industrial and engineering organization with a focus on core infrastructure services in the region. The business provides a stable, cooperative work environment with clear avenues for long-term career progression.about the job. In this role, you will manage day-to-day office administration and operational activities to ensure a seamless workplace environment, offering a salary of up to RM3,000.Oversee administrative fu
      • kuala lumpur, wilayah persekutuan
      • permanent
      Randstad is proud to announce our collaboration with industry in the FSSC transformation program. We are currently looking for SSC Director to lead, scale, and govern multi-functional SSC operations in Malaysia across Finance, IT, and Call Centre functions. Serving global business units across the Global market, this role drives operational excellence, continuous process optimization, and strict regulatory compliance while maintaining high-touch service de
      Randstad is proud to announce our collaboration with industry in the FSSC transformation program. We are currently looking for SSC Director to lead, scale, and govern multi-functional SSC operations in Malaysia across Finance, IT, and Call Centre functions. Serving global business units across the Global market, this role drives operational excellence, continuous process optimization, and strict regulatory compliance while maintaining high-touch service de
      • kuala lumpur, wilayah persekutuan
      • permanent
      about the company. A leading technology solutions firm that delivers innovative digital and supply chain operations, known for fostering a collaborative work environment with strong opportunities for internal career growth.about the job. In this role, you will lead commercial finance and FP&A functions to drive business performance, margin expansion, and operational strategies across the region.Prepare and review financial models, annual budgets, and forec
      about the company. A leading technology solutions firm that delivers innovative digital and supply chain operations, known for fostering a collaborative work environment with strong opportunities for internal career growth.about the job. In this role, you will lead commercial finance and FP&A functions to drive business performance, margin expansion, and operational strategies across the region.Prepare and review financial models, annual budgets, and forec
      • kuala lumpur, wilayah persekutuan
      • contract
      • RM5,000 - RM6,500 per month, Medical Insurance, Leave Entitlement
      about the jobResponsible for the administration and operational management of Treasury Services activities across APAC, including Bank Account Management (BAM), Bank Guarantee administration, Electronic Bank Statement (EBS) maintenance, and In-Store Payment support. The role ensures timely execution of banking administration, compliance requirements, user access governance, and coordination with banks, retail operations, finance teams, and external servic
      about the jobResponsible for the administration and operational management of Treasury Services activities across APAC, including Bank Account Management (BAM), Bank Guarantee administration, Electronic Bank Statement (EBS) maintenance, and In-Store Payment support. The role ensures timely execution of banking administration, compliance requirements, user access governance, and coordination with banks, retail operations, finance teams, and external servic
      • kapar, selangor
      • permanent
      • RM7,000 - RM9,500 per month
      Key Responsibilities1. End-to-End Accounting & Financial GovernanceClosing & Reporting: Lead the month-end, quarter-end, and year-end financial closing cycles, ensuring complete accuracy and timely compliance with local GAAPs and IFRS standards.Balance Sheet Integrity: Oversee general ledger activities, bank reconciliations, accounts payable/receivable pipelines, and statutory tax compliance (Corporate Income Tax, SST/VAT, Withholding Tax).Audit & Statutor
      Key Responsibilities1. End-to-End Accounting & Financial GovernanceClosing & Reporting: Lead the month-end, quarter-end, and year-end financial closing cycles, ensuring complete accuracy and timely compliance with local GAAPs and IFRS standards.Balance Sheet Integrity: Oversee general ledger activities, bank reconciliations, accounts payable/receivable pipelines, and statutory tax compliance (Corporate Income Tax, SST/VAT, Withholding Tax).Audit & Statutor
      • kuala lumpur, wilayah persekutuan
      • permanent
      • RM6,000 - RM9,000 per month
      about the company. A established global leader in the agricultural commodities and food manufacturing industry, renowned for its commitment to operational excellence and sustainability. The organisation offers clear, structured paths for career progression and a collaborative work culture focused on professional development.about the job. In this role, you will lead end-to-end production costing and financial governance to drive operational efficiency acro
      about the company. A established global leader in the agricultural commodities and food manufacturing industry, renowned for its commitment to operational excellence and sustainability. The organisation offers clear, structured paths for career progression and a collaborative work culture focused on professional development.about the job. In this role, you will lead end-to-end production costing and financial governance to drive operational efficiency acro
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