GRACE NDUTA NJUGUNA
Results-driven Cost Accountant with over 9 years of experience in cost control, production accounting, inventory management and profitability analysis within high-volume FMCG and food manufacturing environments. Experienced in monitoring product and recipe costs, analysing raw material consumption, evaluating production yields, identifying wastage and investigating cost variances from raw material intake through work-in-progress to finished goods. Strong practical understanding of meat processing operations, including slaughterhouse operations, butchery, sausage production and processed meat manufacturing. Skilled in standard versus actual costing, stock reconciliation, production efficiency monitoring, inventory valuation and financial reporting. Proficient in Microsoft Dynamics 365 Business Central, Navision, WMS, Advanced Excel, Power Query and Power BI, with a strong ability to translate operational data into actionable cost-control recommendations that improve inventory accuracy and business profitability.
- Over 9 years of practical experience in food manufacturing cost accounting.
- Direct exposure to food production processes and the relationship between production yields, material consumption and product profitability.
- Demonstrated ability to identify inventory discrepancies, investigate production variances and strengthen financial controls.
- Strong analytical and systems skills with experience translating complex production data into meaningful management reports.
Work History
Cost Accountant
9 Years 8 Months- Responsible for production cost accounting, inventory controls, product costing, operational performance analysis and profitability reporting across food manufacturing operations.
Key Responsibilities and Achievements
1. Production Cost Control and Product Costing
- Analyse raw material consumption, production output and processing costs to identify cost variances and operational inefficiencies.
- Monitor standard versus actual production costs and investigate material usage, labour and yield variances.
- Review product and recipe cost structures to support accurate manufacturing cost allocation and pricing decisions.
2. Yield Analysis and Wastage Management
- Monitor production yields, material consumption, throughput and finished product output to identify production losses and opportunities for cost optimisation.
- Evaluate raw material-to-finished-product conversion and investigate unusual yield movements.
- Work closely with production teams to investigate operational variances and improve cost visibility across manufacturing processes.
3. Inventory Management and Reconciliation
- Manage inventory reconciliation across raw materials, work-in-progress and finished goods, ensuring accurate stock valuation and financial reporting.
- Contributed to stock discrepancy reduction of 10% through improved reconciliation and inventory control processes.
4. Profitability Analysis
- Prepare weekly and monthly profit statements, production cost reports, and departmental KPI reports.
- Analyze production volumes, cost per kilogram, yields, and operational efficiency to provide management with actionable financial insights.
- Improved reporting turnaround from two working days to four hours through reporting process improvements.
- ERP, Reporting and Process Automation
- Developed reconciliation processes that save approximately one working day per week.
- Collaborate with operations and production teams to improve data accuracy, inventory controls and reporting processes.