The base pay offered may vary depending on multiple individualized factors, including market location, job-related knowledge, skills, and experience. If the role is non-exempt, overtime pay will be provided consistent with applicable laws. In addition to the salary range listed above, total compensation also includes generous equity, performance-related bonus(es) for eligible employees, and the following benefits.

• Medical, dental, and vision insurance for you and your family, with employer contributions to Health Savings Accounts

• Pre-tax accounts for Health FSA, Dependent Care FSA, and commuter expenses (parking and transit)

• 401(k) retirement plan with employer match

• Paid parental leave (up to 24 weeks for birth parents and 20 weeks for non-birthing parents), plus paid medical and caregiver leave (up to 8 weeks)

• Paid time off: flexible PTO for exempt employees and up to 15 days annually for non-exempt employees

• 13+ paid company holidays, and multiple paid coordinated company office closures throughout the year for focus and recharge, plus paid sick or safe time (1 hour per 30 hours worked, or more, as required by applicable state or local law)

• Mental health and wellness support

• Employer-paid basic life and disability coverage

• Annual learning and development stipend to fuel your professional growth

• Daily meals in our offices, and meal delivery credits as eligible

• Relocation support for eligible employees

• Additional taxable fringe benefits, such as charitable donation matching and wellness stipends, may also be provided.

More details about our benefits are available to candidates during the hiring process.

This role is at-will and OpenAI reserves the right to modify base pay and other compensation components at any time based on individual performance, team or company results, or market conditions.

About the Role

As a Director, Compute & Infrastructure FP&A, you will own and drive the monthly forecasting process for the Compute & Infrastructure org by partnering with various stakeholders across Finance, Accounting, Tax and Engineering. You will play a critical role in planning and forecasting the company’s largest and most complex cost center ( Compute & Infrastructure ).

You will collaborate cross-functionally to develop long-range infrastructure investment plans, evaluate build vs. buy decisions, and ensure capital is deployed efficiently to support rapid growth. You will also provide strategic financial guidance through scenario modeling, ROI analysis, and performance tracking, enabling leadership to make high-stakes decisions under uncertainty.

What You’ll Do

• Own compute financial planning & Forecasting.

• Build and manage consolidation models for GPU/CPU capacity, storage, networking, and data center investments.

• Translate infrastructure roadmaps into short- and long-term financial forecasts (LRP, annual planning)

  • Coordinate closely with Corporate FP&A on timelines and process

  • Present insights on a monthly basis to senior management.

• Drive infrastructure investment decisions.

• Evaluate build vs. buy, vendor vs. owned infrastructure, and capacity allocation tradeoffs.

• Develop frameworks for investment trade-offs to guide executive decision making.

• Build scalable tooling & reporting.

• Implement stakeholder-facing dashboards to track compute spend, utilization, and efficiency metrics.

• Improve visibility into unit economics (e.g., cost per training run, cost per inference, cost per customer).

• Drive forecasting accuracy & accountability.

• Lead budget vs. actual analysis for compute and infrastructure spend.

• Identify key cost drivers (utilization, pricing, efficiency gains) and reduce forecast variance.

• Support close & financial reporting.

• Partner with Accounting to ensure accurate classification of infrastructure spend (OpEx vs CapEx).

• Translate complex infrastructure costs into clear insights for leadership.

• Enable strategic decision-making.

• Build scenario models to support leadership decisions on capacity scaling, new model launches, and infrastructure investments.

• Lead ad hoc analyses on emerging topics.

You Might Thrive in This Role If You Have

• 10+ years in strategic finance, with experience in infrastructure, cloud, hardware, or compute-intensive environments

  • 2+ years in investment banking

  • Must have experience running an FP&A team at the corporate level or business unit level with significant scale.

• Strong financial modeling skills, particularly in capacity planning, unit economics, and scenario analysis under uncertainty.

• Experience supporting large-scale infrastructure or cloud spend (e.g., AWS/GCP/Azure, GPUs, data centers).

• Ability to translate technical concepts (compute usage, model training/inference, system architecture) into financial insights.

• Proficiency in Excel/Sheets, SQL, and BI tools (e.g., Tableau); experience with planning systems like Anaplan is a plus.

• Strong cross-functional partnership skills, especially with Engineering, Product, and Supply Chain.

• Familiarity with AI/ML infrastructure cost drivers and the economics of training and serving models.

About OpenAI

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.

We are an equal opportunity employer, and we do not discriminate on the basis of race, religion, color, national origin, sex, sexual orientation, age, veteran status, disability, genetic information, or other applicable legally protected characteristic.

For additional information, please see OpenAI’s Affirmative Action and Equal Employment Opportunity Policy Statement.

Background checks for applicants will be administered in accordance with applicable law, and qualified applicants with arrest or conviction records will be considered for employment consistent with those laws, including the San Francisco Fair Chance Ordinance, the Los Angeles County Fair Chance Ordinance for Employers, and the California Fair Chance Act, for US-based candidates. For unincorporated Los Angeles County workers: we reasonably believe that criminal history may have a direct, adverse and negative relationship with the following job duties, potentially resulting in the withdrawal of a conditional offer of employment: protect computer hardware entrusted to you from theft, loss or damage; return all computer hardware in your possession (including the data contained therein) upon termination of employment or end of assignment; and maintain the confidentiality of proprietary, confidential, and non-public information. In addition, job duties require access to secure and protected information technology systems and related data security obligations.

To notify OpenAI that you believe this job posting is non-compliant, please submit a report through this form. No response will be provided to inquiries unrelated to job posting compliance.

We are committed to providing reasonable accommodations to applicants with disabilities, and requests can be made via this link.

OpenAI Global Applicant Privacy Policy

At OpenAI, we believe artificial intelligence has the potential to help people solve immense global challenges, and we want the upside of AI to be widely shared. Join us in shaping the future of technology.

Compensation Range: $234K - $325K