Senior Manager, Technical Revenue Enablement - Strategic Commercial Deals
재무정규직시니어 · 10년 이상
OpenAI에서 전략적 상업 거래를 위한 기술 수익 회계 및 전략을 총괄할 시니어 매니저를 채용합니다. ASC 606에 대한 깊은 전문성과 복잡한 계약 구조를 다룬 10년 이상의 경력이 필수입니다. 다양한 부서와 협력하여 수익 모델을 설계하고 회계 정책을 수립하는 핵심 역할을 수행합니다. 샌프란시스코 기반의 하이브리드 근무 환경에서 혁신적인 AI 비즈니스를 지원하게 됩니다.
OpenAI Finance helps ensure the organization is set up for success in pursuit of its mission of ensuring that artificial general intelligence benefits all of humanity.
Within Finance, the Technical Revenue team partners with Product, Strategic Partnerships, Business Development, Growth, Legal, Deal Desk, GTM, Strategic Finance, Revenue Accounting, and Finance Systems to enable scalable, audit-ready monetization. We advise on commercial and contract design, establish defensible accounting positions under ASC 606, and translate those conclusions into repeatable processes, systems, controls, and reporting.
We’re looking for a Senior Manager of Technical Revenue Enablement to lead revenue strategy and technical accounting for OpenAI’s strategic commercial deals.
Reporting to the Head of Technical Revenue, you will serve as the primary revenue advisor for large, bespoke, and non-standard deals outside OpenAI’s standard product and service offerings. Your portfolio may include strategic collaborations, cloud marketplaces, platform and distribution deals, licensing and revenue-share models, joint go-to-market initiatives, research collaborations, and other emerging commercial structures.
You will engage early in the deal lifecycle to help shape commercially viable, accounting-compliant, and operationally scalable outcomes. You will establish the accounting posture, identify required contract and product terms, define reporting and control requirements, and ensure that deal economics, billing flows, and revenue recognition remain aligned as the business evolves.
This role requires strong technical accounting judgment, commercial fluency, executive communication, and the ability to create clarity and ownership in areas where precedent may not yet exist.
This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees.
Own technical revenue accounting for strategic commercial deals, including large, bespoke, and non-standard transactions outside OpenAI’s standard product and service offerings.
Serve as the primary revenue advisor for strategic collaborations, cloud marketplaces, platform and distribution deals, licensing and revenue-share models, and other emerging commercial structures.
Partner early with Strategic Partnerships, Product, GTM, Strategic Finance, Legal, Deal Desk, and Tax to understand and influence deal economics, pricing, contract terms, and operational design.
Evaluate complex and ambiguous transactions under ASC 606, including principal-versus-agent considerations, gross-versus-net presentation, performance obligations, variable consideration, contract combinations, commitments, credits, incentives, and related-party considerations.
Translate technical conclusions into practical commercial guardrails and establish clear intake, escalation, and decision-making frameworks for material deals and amendments.
Define the data, reporting, billing, settlement, reconciliation, and control requirements needed to operationalize new commercial models and support accurate revenue recognition.
Draft audit-ready technical accounting memos and policies, lead discussions with external auditors, and clearly communicate conclusions and trade-offs to senior stakeholders.
Manage and develop team members and external resources, prioritize concurrent high-value deals, and strengthen the team’s ability to influence commercial decisions proactively.
10+ years of technical revenue accounting or related advisory experience, with deep ASC 606 expertise and experience leading complex workstreams or teams.
Significant experience supporting large, bespoke commercial deals, strategic collaborations, cloud marketplaces, platform distribution, licensing, revenue-share models, or other multi-party transactions.
A track record of influencing commercial strategy, pricing, product design, and contract terms before launch or signature.
Experience navigating emerging monetization models such as advertising revenue, marketplaces/commerce platforms, or other multi-sided ecosystems is a strong plus.
Strong command of principal-versus-agent analysis, gross-versus-net presentation, variable consideration, consideration payable to a customer, contract combinations, and complex performance-obligation assessments.
A track record of influencing commercial strategy, pricing, product design, and contract terms before launch or signature.
Experience translating evolving commercial models into scalable billing, accounting, reconciliation, reporting, systems, and control requirements.
Strong commercial judgment and executive communication skills, with the ability to explain complex accounting issues and practical trade-offs to senior non-accounting stakeholders.
Demonstrated success establishing ownership, governance, and repeatable processes in ambiguous, rapidly changing environments while developing team members and managing external resources.
CPA strongly preferred; a mix of Big 4 (or accounting advisory) and tech industry experience in high-growth environments is highly valued.
OpenAI is an AI research and deployment company dedicated to ensuring that general-purpose artificial intelligence benefits all of humanity. We push the boundaries of the capabilities of AI systems and seek to safely deploy them to the world through our products. AI is an extremely powerful tool that must be created with safety and human needs at its core, and to achieve our mission, we must encompass and value the many different perspectives, voices, and experiences that form the full spectrum of humanity.
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