Product Cost Management Lead (AI Infrastructure)

Location: San Francisco, United States; hybrid

Salary: $226K–$300K base pay annually, plus equity and eligible performance-related bonuses

Company

OpenAI is an AI research and deployment company building products and infrastructure intended to ensure that general-purpose artificial intelligence benefits humanity.

What you will do

• Own the official costed BOM, system and pod cost roll-ups, and cost and price baselines across platforms, generations, configurations, build phases, volumes, and product mix.
• Build platform-to-platform TCO models covering components, NRE, tooling, manufacturing, yield, logistics, deployment, data-center and site costs, power, cooling, networking, spares, service, warranty, and lifecycle costs.
• Quantify the recurring and one-time cost impact of ECOs, ECNs, architecture, specification, configuration, and qualification changes.
• Develop cost-reduction, value-engineering, and second-source opportunity funnels with Engineering, Strategic Sourcing, and manufacturing partners.
• Analyze actual, forecast, quoted, committed, and purchase-price costs against baselines; explain variances, track recovery actions, and validate savings and cost avoidance with Finance.
• Establish cost-data definitions, BOM hierarchies, allocation methods, assumptions, refresh expectations, change control, scalable models, reporting, and recurring product-cost and TCO reviews.

Requirements

• Significant experience in hardware product costing, cost engineering, supply chain finance, manufacturing cost analysis, or a related role supporting complex technology products.
• Experience building and maintaining multi-level costed BOMs, system cost roll-ups, and lifecycle or TCO models across product development, production ramp, and sustaining operations.
• Strong understanding of component pricing, manufacturing labor and overhead, NRE, tooling, yield, scrap, test, logistics, and service costs.
• Experience evaluating engineering changes, second-source options, and cost-reduction opportunities using comparable scenarios and transparent assumptions.
• Advanced spreadsheet and quantitative modeling skills, including disciplined data reconciliation, version control, and source traceability.
• Ability to turn incomplete or changing technical and commercial inputs into defensible analysis, identify uncertainty, and drive input gaps to closure.
• Strong cross-functional influence and communication skills, including leadership recommendations and detailed working sessions with engineering, sourcing, manufacturing, and finance teams.
• High ownership and sound judgment in a fast-moving environment with evolving requirements and competing priorities.

Nice to have

• Experience with AI infrastructure, hyperscale data centers, custom silicon, servers, networking, storage, or rack-scale systems.
• Experience analyzing JDM, CM, or ODM cost structures and open-book manufacturing models.
• Familiarity with data-center and site economics, power and cooling, deployment timing, spares, and service costs in infrastructure TCO.
• Experience with ERP, MRP, and PLM systems, BOM change control, and business intelligence or automation/AI tools.
• Background in engineering, finance, supply chain, manufacturing, or a related analytical discipline.

Culture & Benefits

• Hybrid work in San Francisco with relocation support for eligible employees.
• Medical, dental, and vision insurance, employer HSA contributions, and pre-tax FSA, dependent-care, and commuter accounts.
• 401(k) plan with employer match, paid parental, medical, caregiver, sick, and safe leave, flexible PTO for exempt employees, and paid holidays.
• Mental health and wellness support, employer-paid basic life and disability coverage, and annual learning and development funding.
• Daily office meals, eligible meal delivery credits, paid company office closures, and additional benefits such as charitable donation matching and wellness stipends.

Hiring process

• More details about benefits are provided during the hiring process.
• Background checks are administered in accordance with applicable law.