FP&A Lead - Unit Economics & Cost (Infrastructure Finance), GreenNode

You will build and run GreenNode's unit-economics model as its hands-on owner: the cost model, the definitions, the allocation rules and the monthly reconciliation to the general ledger. The CFO is accountable for the number; you build it, run it monthly and can defend every line.

Responsibilities: 

1. Cost and unit economics (~75%)

• Cost model and definitions. Map the GL into cost pools across all product lines — hardware depreciation by SKU/server/site; data-centre capacity commitments (space, power incl. PUE, cooling); network, storage, interconnect and egress; platform and shared services (IAM, tenancy, billing, metering, observability); support, security and compliance; resilience capacity and expected service credits. Build and maintain the asset register (SKU, server, rack, site, in-service date, useful life, capex). Prepare useful-life and COGS-vs-opex policy options for the CFO, who decides.
• Unit costs, published monthly. Cost per available and per occupied GPU-hour by cluster and SKU; cost per vCPU-hour and per instance shape on vServer; cost per TB-month by storage tier; cost per Gbps and per TB egress; cost per million input and output tokens, and blended cost per million production tokens by model and service tier. Contribution by customer, workload, product line and configuration.
• Three cost views, kept separate. Marginal — incremental cost of serving more usage within existing capacity, for tactical acceptance and floor pricing. Fully-loaded at actual utilisation — this month's economic truth including unused capacity, for contribution and board reporting. Fully-loaded at target utilisation — the rate card and planning view, with unabsorbed capacity as its own line, consistent with IAS 2 "normal capacity".
• Allocation of shared platform and support costs. This is a judgment call with real consequences: the basis you choose decides which business looks profitable. You will propose it, defend it, document it and keep it stable.
• Capacity earning its keep. Track utilisation and distinguish capacity that is simply unsold from capacity that is stranded because no instance shape or workload fits what is left.
• Reconciliation and cadence. Pools → drivers → products → reconcile to the ERP trial balance, every month, to the dong. Variance commentary; quarterly refresh of the standard/target rate card; annual useful-life review.
• Decision support. Cost floors for pricing and discount authority; SLA and resilience cost priced into commitments; capacity and procurement cases (buy vs lease, cost per unit at actual vs target utilisation).
• Later, not day one. Design how allocations are posted back into the ERP at standard rates with a separate unabsorbed-capacity account, with the CFO and Group Accounting — only after the definitions survive two clean quarterly refreshes.

2. Planning, reporting and business partnering (~25%)

• Monthly management reporting — revenue, cost, margin and the operating KPIs behind them — and the variance commentary.
• Support the annual plan and monthly forecasts.
• Partner with Product, Engineering, Commercial and Operations on pricing discussions, investment cases and profitability by product line.