Position Title
- Head Finance Business Control
- CBU Purpose of the Role: Own financial control, performance management and decision support for Contract Brewing Units (CBUs), ensuring robust planning, monthly P&L; visibility, fixed and variable cost control, variance analysis, contract adherence and operating discipline across CBU operations. The role partners with Supply Chain, Procurement, Brewery/CBU teams and Finance leadership to drive productivity, cost efficiency, inventory/yield/waste/loss improvement, business case evaluation for capacity extension or new CBUs, and alignment between CBU-level financial reporting and the total OpCo view to improve decision making and value creation.

Key Responsibilities
CBU Financial Planning and Performance Control
• Partner with Supply Chain, Procurement, Brewery/CBU teams and Finance leadership to develop CBU financial plans, Annual Plan and Rolling Forecasts.
• Define and validate planning assumptions for CBU volumes, production costs, conversion costs, fixed and variable costs, inventory, yield, waste, loss and capacity utilization.
• Consolidate and scrutinize CBU operating plans, cost estimates, productivity commitments, capacity assumptions and budget submissions.
• Finalize annual CBU performance targets, budgets and financial control metrics with key stakeholders.
• Present CBU targets, budgets, risks and opportunities to management for review and approval.
• Drive financial planning for CBU operations, including brewery-level fixed and variable cost assumptions, capacity requirements, productivity targets, inventory projections and capex-linked financial impacts. CBU Business Control, Productivity and Decision Support
• Provide financial insights and performance tracking for CBUs, focusing on production cost, conversion cost, productivity, working capital, margin impact and overall financial performance.
• Review and update monthly CBU operating plans based on actual performance, latest estimates, supply requirements, cost movements and productivity delivery.
• Analyze CBU performance across breweries, contract manufacturers, cost lines, inventory, yield, waste, loss and operating model drivers.
• Assess the financial impact of changes in CBU contracts, production plans, input costs, levies, logistics assumptions, capacity utilization and regulatory requirements.
• Identify monthly and quarterly variances against CBU plans,



budgets and standards; conduct root cause analysis and quantify financial impact.
• Discuss key CBU performance insights with stakeholders and drive corrective action plans for cost, productivity, contract, inventory, yield, waste and loss deviations.
• Drive process optimization and CBU productivity initiatives by identifying cost, yield, waste, loss and operating efficiency opportunities and partnering with business teams on corrective actions.
• Present CBU financial performance, risks, opportunities and recommended actions to Supply Chain, Procurement, CBU and OpCo management teams.
• Ensure alignment between CBU-level financial analysis/reporting and the total OpCo view by reconciling key drivers, explaining variances and presenting an integrated performance narrative for decision making.
• Support financial evaluation for new CBUs, capacity extensions and operating model changes, including implementation plans and financial risk assessment.
• Build business cases and ROI analyses for CBU capacity, capex, productivity, operating model changes and advance recovery mechanisms where applicable.
• Support business cases for capacity extension, new CBUs where applicable, capex proposals and advance recovery mechanisms, ensuring financial assumptions, risks, returns and implementation impacts are clearly evaluated. CBU Financial Reporting, Governance and Management Information
• Prepare monthly forecasts, CBU performance reports and variance analysis for all relevant breweries/CBUs.
• Prepare brewery-wise and CBU-wise P&L; views and measure performance against each P&L; component, including fixed and variable cost lines.
• Address ad-hoc CBU financial control, reporting and analysis requirements from Supply Chain, Procurement, Finance leadership and key stakeholders.
• Prepare monthly brewery-wise P&L;, KPI monitoring packs and variance analysis across fixed and variable costs, highlighting key drivers, risks, opportunities and corrective actions.
• Track and report inventory, yield, waste and loss performance across CBUs,



including quarterly confirmations from CBUs and follow-up on deviations from agreed standards.
• Benchmark cost structures and operating models across breweries/CBUs to identify efficiency opportunities and support standardization of best practices.
• Prepare various management presentations (ex. Board presentations, strategy meet presentations etc.) by collating and analyzing relevant information
• Prepare, manage and monitor accuracy of CBU MIS reports, dashboards and financial control packs.
• Present management presentations, recent product, research, and business performance reports to the management team
• Ensure CBU stakeholders have access to accurate, timely and decision-relevant financial and operational performance data.
• Highlight early warnings, risks and opportunities related to CBU financial performance, cost efficiency, productivity, inventory and contract compliance. Audit and Compliance
• Collaborate with Supply Chain, and audit teams to provide relevant information and support to the auditors
• Review audit reports and highlight insights to the management team.
• Ensure correctness, accuracy, and conformance of various MIS reports with established procedures, regulations, and organizational objectives.
• Monitor contract management and adherence for relevant CBU, supplier, logistics and contract manufacturing arrangements, flagging commercial, compliance or financial deviations for timely action. Contract Brewery Long-Term contract management
• Lead financial evaluation and structuring of long-term contract manufacturing agreements (LTA).
• Develop pricing models, service charge calculations, and cost-to-serve analysis for partner negotiations.
• Ensure commercial terms protect UBL profitability through periodic cost reviews and escalation mechanisms System Improvement and Optimization Projects
• Design new reports/dashboards by identifying reporting system requirements and analyzing requests received from Supply Chain teams
• Recommend revisions to the existing reports to streamline planning/reporting process and generate new actionable outputs
• Present and obtain approval from Head – BP&C; for implementing changes in reporting process/systems Collaborate with IT team to drive reporting process automation projects by designing and implementing new business intelligence software

📌 Head Finance Business Control- CBU (Bengaluru)
🏢 United Breweries
📍 Bengaluru