Compute Cost of Revenue Accountant

About the role

We are seeking a Compute Cost of Revenue Accountant to join our Accounting team at Anthropic. In this role, you will own the financial accounting, allocation, and reporting for compute-related Cost of Revenue (COR). As Anthropic scales its AI infrastructure, accurate COR accounting and cost allocation are critical to understanding the economics of our products and informing strategic investment decisions. You will develop and refine allocation methodologies, implement and maintain accounting policies for overhead and direct cost attribution, and ensure proper COR classification across our expanding product suite. Compute is the largest expense category at Anthropic and is critical to understanding the gross margin of our business. This is an opportunity to build foundational accounting processes at a company operating at the frontier of AI. 

Responsibilities:

• Own end-to-end Cost of Revenue accounting for compute-related costs, ensuring accurate classification, reporting, and month-end close activities

• Design, implement, and maintain COR allocation methodologies that accurately attribute overhead and direct costs to product lines and business segments

• Build and manage ERP allocation schedules to automate cost distribution and ensure consistency across reporting periods

• Scope and formulate accounting policies governing how infrastructure costs are allocated to Cost of Revenue vs. Operating Expenses

• Partner with Finance & Strategy to analyze COR trends, gross margin impacts, cost efficiency metrics, and unit economics

• Collaborate with data engineering and analytics teams to build and refine COR data pipelines, validate data quality, and improve reporting accuracy

• Develop scalable processes to support rapid growth in compute infrastructure spend while maintaining strong internal controls

• Prepare variance analysis comparing actual COR to budget and forecast, investigating and explaining significant fluctuations

• Support external audit requirements related to COR, cost allocations, and related accounting policies

• Prepare management reports and supporting schedules for COR, gross margin, and cost allocation analysis

• Work cross-functionally with Capital Efficiency, Infrastructure, and Product teams to understand compute cost drivers and improve allocation accuracy

You may be a good fit if you:

• Have 8+ years of progressive accounting experience with meaningful exposure to cost accounting and Cost of Revenue

• Hold a Bachelor’s degree in Accounting or Finance; CPA or equivalent preferred

• Demonstrate experience with COR and COR allocation methodologies, including overhead and direct cost attribution

• Have hands-on experience working with ERP allocation schedules and automated cost distribution

• Show ability to scope and formulate accounting policies for allocating costs to COR

• Are proficient in financial analysis and comfortable working with large datasets

• Be familiar with gross margin analysis and unit economics

• Have a builder mindset—comfortable creating processes from scratch in a fast-paced environment

• Exhibit strong organizational skills and attention to detail

Strong candidates may also:

• Have experience with NetSuite or Workday ERP systems

• Possess SQL skills for querying and analyzing cost datasets