Group Cost Controller – Food & Beverage
Position Circumstances
- Career Category: Accounting - Taxation / Audit, Banking / Finance, Service & Hospitality
- Schedule:Full-time
- Salary: Negotiable
Department: Finance & Accounting – Group
Reports To: Group CFO
Works Closely With: Executive Chefs / Kitchen, Bar & Outlet Managers, Purchasing, Storekeepers, F&B Operations, Senior Accountant
Scope: All group F&B outlets, kitchens and stores
Job Purpose
The Group Cost Controller (F&B) protects food and beverage margins across all group outlets. The role keeps recipe costs and menu costs accurate, measures actual F&B cost against theoretical cost, controls wastage and stock, and makes sure the POS carries up-to-date menu costs. It gives management and outlet teams clear, timely cost reporting and practical actions to close cost gaps.
Duties & Responsibilities:
- Recipe Costing
- Build and maintain standard recipe cards for all food and beverage items, including ingredients, yields, portion sizes and preparation losses.
- Cost each recipe using current purchase prices and update costs when supplier prices, recipes or portions change.
- Work with Chefs and Bar Managers to confirm standard recipes, yields and portion specifications, and run yield / butcher tests where needed.
- Calculate food cost % and beverage cost % per menu item and flag items below target margin.
- Theoretical vs Actual F&B Cost
- Calculate theoretical (ideal) food and beverage cost from POS sales mix and standard recipes.
- Calculate actual cost of sales using opening stock + purchases + transfers – closing stock, adjusted for staff meals, entertainment and complimentary items.
- Analyse variances between theoretical and actual cost by outlet and category; investigate root causes (over-portioning, wastage, pricing, theft, recipe deviation, recording errors).
- Present findings and corrective actions to outlet managers, chefs and management.
- Wastage Control
- Implement and monitor wastage, spoilage and breakage logs in all kitchens, bars and stores.
- Review wastage daily / weekly, value it at cost and report trends by outlet and item.
- Recommend actions to reduce wastage, such as par-level changes, prep planning, FIFO and storage improvements.
- F&B Stock Counts
- Plan and lead month-end physical stock counts of food, beverage and consumables in all stores, kitchens and bars; carry out spot checks during the month.
- Reconcile physical counts to system stock, investigate discrepancies and post approved adjustments.
- Monitor slow-moving, expired and excess stock; review par levels and inter-outlet transfers.
- Check receiving: compare deliveries against POs and invoices for quantity, quality and price.
- Menu Cost Updates in POS
- Maintain menu item costs and recipe links in the POS / inventory system so that theoretical cost reporting is accurate.
- Set up new menu items, promotions and set menus with correct recipes and costs before launch.
- Update POS costs promptly when recipes or ingredient prices change, and review POS item lists for inactive or mis-mapped items.
- Menu Engineering & Pricing Support
- Run menu engineering analysis (popularity vs contribution margin) and recommend menu and pricing changes.
- Review supplier price movements and support Purchasing with price comparisons and alternative products.
- Reporting & Month-End Close
- Prepare daily / weekly flash F&B cost reports and the monthly F&B cost report by outlet.
- Provide closing stock valuation and cost of sales figures for the month-end close and reconcile them to the GL.
- Track F&B cost KPIs against budget and explain variances.
- Controls & Continuous Improvement
- Enforce F&B control procedures: requisitions, transfers, staff meals, complimentary and entertainment items, and void / waste approvals.
- Support internal and external audits with stock and cost schedules.
- Train outlet staff on recipe standards, wastage recording and stock-count procedures.
Expected Profile of Candidates
Languages:
- Khmer - Good is required
- English - Good is required
Qualifications:
- Bachelor's Degree in Accounting, Finance, Hospitality Management or a related field.
Work History:
- F&B cost control experience in hotels, restaurants or a multi-outlet F&B group for 3 to 5 years as a minimum
Skills & Knowledge:
General & Technical Skills
- Strong knowledge of recipe costing, yield tests, theoretical vs actual cost analysis and inventory control.
- Hands-on experience with POS and inventory / recipe management systems.
- Advanced Microsoft Excel skills (pivot tables, lookups, cost models).
- Good command of English; local language required.
Soft Skills
- Accuracy: Detail-oriented with numbers, recipes and stock records.
- Analytical thinking: Turns cost data into clear findings and practical actions.
- Communication: Works constructively with chefs, bar and outlet teams while holding them to standards.
- Hands-on approach: Hands-on in kitchens, stores and bars for counts and spot checks.
- Integrity: Handles stock and cost data objectively and with strong control awareness.
- Time management: Meets daily, weekly and month-end deadlines across multiple outlets.
Group Senior Accounts Receivable
Position Circumstances
- Career Category: Accounting - Taxation / Audit, Banking / Finance
- Schedule:Full-time
- Salary: Negotiable
Department: Finance & Accounting – Group
Reports To: Group CFO
Direct Report: Collector
Works Closely With: Sales, Outlet / Store Operations, Treasury / Cash Management, Senior Accountant, Customers
Scope: All group entities
Job Purpose
The Group Senior AR owns the end-to-end accounts receivable cycle across all group entities, from customer onboarding and credit control through invoicing, POS sales audit, cash application, collections and reconciliation. The role makes sure every sale is billed correctly, every receipt is applied to the right customer, and overdue balances are actively collected. It gives management a reliable daily view of receivables and cash inflows through the Daily Cash Position Report and supervises the Collector.
Duties & Responsibilities:
- Customer Master Data
- Create, update and maintain customer master records (legal name, tax ID / VAT registration, billing address, contacts, payment terms, credit limit) in the accounting system.
- Verify new customer set-ups and changes against supporting documents and approved credit applications before activation.
- Perform periodic customer master clean-up: block inactive accounts, merge duplicates and review changes for segregation of duties.
- Credit Control
- Assess credit applications and recommend credit limits and payment terms for approval under the authority matrix.
- Monitor credit exposure against limits; place accounts on hold and release them according to policy.
- Review customer creditworthiness periodically and escalate high-risk accounts to management.
- Invoicing
- Issue accurate and timely invoices (VAT invoices, commercial invoices, debit/credit notes) for all group entities based on contracts, delivery or service confirmations.
- Check invoices for correct pricing, quantities, discounts, tax and currency, and meet statutory VAT invoice requirements.
- Process credit notes and billing adjustments only with proper approval and support.
- POS Sales Audit
- Audit daily POS sales reports from outlets / stores against cash counts, card settlement reports, e-wallet / QR payment reports and bank deposits.
- Investigate and follow up cash shortages / overages, voids, refunds, discounts and unusual transactions with outlet managers.
- Ensure POS sales are completely and accurately recorded in the accounting system, including card and payment-provider fees and receivables.
- Cash Application
- Apply customer receipts (bank transfers, cheques, cash, card and e-wallet settlements) to the correct invoices promptly and accurately.
- Identify and resolve unapplied and unidentified receipts, short payments and overpayments.
- Disputes & Collections
- Log, investigate and resolve customer disputes (pricing, quantity, quality, duplicate billing) with Sales and Operations.
- Drive collection of overdue balances; agree payment plans and escalate long-overdue accounts.
- Recommend bad-debt provisions and write-offs with supporting analysis for management approval.
- AR Reconciliations & Reporting
- Reconcile the AR subledger to the GL control account at each month-end and clear differences.
- Reconcile customer statements and send statements of account to key customers.
- Prepare AR aging, DSO, overdue and collection reports, and the bad-debt provision schedule for month-end close and management.
- Daily Cash Position Report & Bank Ticking
- Update the AR invoice log in the Daily Cash Position Report every day so that receivables, due dates and expected receipts are current.
- Tick (match) each receipt to the daily bank statement, flag unmatched or unexpected credits and follow up the same day.
- Provide Treasury / Finance with forward visibility of expected cash inflows.
- Supervision of the Collector
- Plan, assign and review the Collector’s daily collection activities, call lists and follow-ups.
- Review collection results, customer commitments and cash / cheque handover against receipts issued.
- Coach the Collector, set targets and evaluate performance; cover collection work when needed.
- Controls, Audit & Continuous Improvement
- Apply internal controls over AR: credit approval, segregation of duties, credit-note approval and safe handling of cash and cheques.
- Prepare schedules and supporting documents for internal and external audits and tax reviews.
- Identify and implement improvements to AR, POS audit and collection processes.
Expected Profile of Candidates
Languages:
- Khmer - Good is required
- English - Good is required
Qualifications:
- Bachelor's Degree in Accounting, Finance or a related field.
Work History:
- Accounts receivable / credit control experience, preferably in a multi-entity or retail / hospitality group for 3 to 5 years as a minimum
Skills & Knowledge:
General & Technical Skills
- Experience in POS sales audit and reconciliation of card and e-wallet settlements.
- Solid understanding of credit control, cash application, VAT and withholding tax requirements.
- Hands-on experience with an ERP / accounting system and POS systems.
- Advanced Microsoft Excel skills (VLOOKUP/XLOOKUP, pivot tables, reconciliations).
- Experience supervising or coaching junior staff is an advantage.
- Good command of English; local language required.
Soft Skills
- Accuracy: High attention to detail with large transaction volumes.
- Negotiation: Firm but customer-friendly in collections and dispute resolution.
- Supervision: Directs, coaches and follows up on the Collector’s work.
- Problem solving: Investigates variances and discrepancies through to resolution.
- Integrity: Handles cash, receipts and customer data with integrity and strong control awareness.
- Time management: Meets daily, weekly and month-end deadlines simultaneously.
Senior Accountant
Position Circumstances
- Career Category: Banking / Finance, Accounting - Taxation / Audit, Advisor / Individual Consultant
- Schedule:Full-time
- Salary: Negotiable
Location: Phnom Penh, Cambodia
Employment: Monday - Friday
Reports To: Group CFO
DQD Consulting is looking for an experienced Senior Accountant to support the accounting, tax compliance and financial reporting of DQD Group companies and selected clients. The role will work across multiple business units and report to the Group CFO.
What We Are Looking For
A hands-on Senior Accountant who can close accounts properly, identify problems instead of simply recording transactions, maintain tax compliance, and ensure management receives accurate financial information on time.
Duties & Responsibilities:
- Accounting & Closing
- Manage full-set accounting, GL, AP/AR, bank reconciliation, accruals and monthly closing.
- Financial Reporting
- Prepare monthly financial statements, P&L, balance sheet and supporting schedules for management review.
- Tax Compliance
- Prepare and review monthly and annual Cambodian tax filings, including VAT, WHT, salary tax, patent tax and TOI requirements.
- Reconciliation & Control
- Reconcile bank, cash, inventory, supplier, customer and intercompany accounts; investigate differences.
- Inventory & COGS
- Work with operations and warehouse teams to ensure accurate inventory, costing, stock adjustments and COGS records.
- Audit & Compliance
- Support external audit, tax audit and regulatory requirements; maintain complete accounting documentation.
- Group Support
- Support consolidation, cash-flow reporting, budgeting and other financial analysis requested by the Group CFO.
- Team Support
- Review work prepared by junior accountants/accounting assistants and help improve accounting accuracy and discipline.
Expected Profile of Candidates
Languages:
- Khmer - Good
- English - Good
Qualifications:
- Bachelor's Degree in Accounting, Finance or related field.
Work History:
- Accounting experience, preferably handling multiple companies for 3 to 5 years as a minimum
Skills & Knowledge:
General & Technical Skills
- Strong knowledge of Cambodian accounting and tax requirements.
- Experience preparing monthly and annual tax declarations.
- Strong understanding of GL, AP/AR, reconciliations, inventory and financial statements.
- Experience with F&B, FMCG, manufacturing, trading or multi-company accounting is an advantage.
- Good Excel/Google Sheets skills; ERP/accounting system experience preferred.
- Working English and Khmer.
Soft Skills
- Good attention to detail and ability to meet strict deadlines.
- Able to work independently while reporting clearly to the Group CFO.
