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Capital Planning Manager
Location: Livonia, Michigan
About the Role
We are seeking a strategic and results-driven Capital Planning Manager to lead high-profile facility and construction projects across our organization. This role offers the opportunity to shape our workspaces, drive operational efficiency, and lead a talented team from project inception to completion. You will collaborate with executives, operations, IT, and external partners to deliver projects on time, on budget, and at the highest quality standards.
This is a career-defining opportunity for a proven leader who thrives in fast-paced, complex environments and enjoys seeing projects come to life—from blueprint to occupancy.
Why You’ll Love This Role
- Lead and Inspire: Manage and mentor project coordinators and architectural staff, creating a collaborative, high-performing team.
- Drive Impact: Direct the planning, budgeting, and execution of capital projects that enhance workplace environments and operational efficiency.
- Be at the Center of Innovation: Partner with cross-functional teams including Operations, IT, and Purchasing to implement forward-thinking space planning and construction solutions.
- Shape Your Career: Opportunity to influence corporate strategy and build expertise across capital planning, architecture, and project management.
What We’re Looking For
- Bachelor’s degree in Architecture, Construction Management, or a related field
- 8+ years of progressive experience in capital planning, construction, or project management, including supervisory experience
- Expertise in interior building specifications, finishes, and system furniture
- Experience with AutoCAD and familiarity with PeopleSoft
- Proven track record of delivering complex projects on time and within budget
- Exceptional communication and collaboration skills to influence stakeholders at all levels
Core Responsibilities
- Lead the full lifecycle of capital projects—from scope definition to final delivery
- Develop and manage comprehensive budgets, schedules, and resource plans
- Prepare detailed project proposals, risk assessments, and executive reports
- Ensure seamless integration of IT infrastructure and operational systems during project rollouts
- Mentor and guide team members to achieve high performance and career growth
- Interpret architectural and engineering plans, space layouts, and regulatory standards to support efficient project execution
Skills & Attributes That Make You Stand Out
- Strategic thinker with strong organizational and analytical skills
- Excellent verbal and written communicator capable of engaging diverse teams
- High attention to detail and ability to manage multiple projects simultaneously
- Hands-on experience in space planning, cost estimating, and project execution
- Comfortable with Microsoft Office Suite, Project Management tools, and enterprise systems
Northrop Grumman Aeronautics Systems is seeking a qualified Principal Program Cost Schedule & Control Analyst (Level 3) or Sr. Principal Program Cost Schedule & Control Analyst (Level 4) to join our team of qualified, diverse individuals. This position will be located onsite in Melbourne, FL or Palmdale, CA. An active secret clearance is required to start.
Essential Functions:
This Program Cost Control Analyst position will, under minimal supervision, interface with the program managers, functional management, and cost account managers (CAMs) to provide financial and administrative support and analysis to meet program requirements.
The Program Cost Control Analyst will have experience with Earned Value Management and performance measurement baseline concepts and be able to apply them to multiple contracts for control accounts within an engineering Integrated Product Team (IPT). This position will be responsible for leading and training other analysts if full level 1 Earned Value contracts.
Earned Value Management (EVM) tasks include:
Establishing Work Breakdown Structure for execution of budgeted cost of work scheduled
Assessing and maintaining of objective performance criteria – developing, maintaining, analyzing and justification of estimates to complete
Supporting internal and external reporting requirements for variance analysis and budgeting baseline
Maintaining a solid and accurate cost and schedule integration with business partners and program teams
Analyzing funding, cost risk analysis/assessment and visibility reports - Preparing government cost performance reports and preparation and/or review of Performance measurement variance analysis
Additional responsibilities will include:
Perform analysis & prepare reports in order to ensure that contracts are within negotiated and agreed-upon parameters and government cost control guidelines. Be responsible for supporting the preparation and coordination of the monthly and quarterly financial forecasting and reporting processes. Provide internal reporting requirements to include incorporation of forecast, identification of staffing issues related to baseline/ETC, and execution of corrective action or updates using program reporting tools. This position will interface with Business Managers and support booking rate files and profitability updates. Good leadership skills & the ability to work with the Program Office while leading a smaller team are essential.
The successful analyst will possess the following traits and abilities: ability to use financial systems, with understanding of DoD financial rhythms; provide strategic guidance as required; develop and implement solutions of moderate scope and complexity; analyze variances/trends and develop new methods and process techniques; work under very general supervision while completing numerous assignments per schedule and elevating potential issues to ensure proper management focus; exert influence on peers and internal customers; good interpersonal skills while representing the finance team on various projects.
We offer phenomenal learning opportunities, exposure to a wide variety of projects and customers, and a very friendly collaborative workplace. We are looking for self-motivated, proactive, and goal-oriented people to help us grow our services and become even better at what we do. Does this sound like you?
Our Employee Resource Groups (ERGs) provide benefits for the member, our leaders and the company. Our ERGs offer opportunities to be a friend, be active, be a volunteer, be a leader, to be recognized and to be yourself! Every ERG is inclusive of all employees!
At Northrop Grumman, we are innovating-- building the next generation of sophisticated aircraft to protect our country. Our diverse portfolio of programs means there are endless paths to cultivate your career. We are well-known for our inclusive, family environment, as well as our excellent work/life balance. We also offer exceptional benefits/healthcare, a 9/80 schedule, and a great 401K matching program.
Basic Qualifications Level 3:
Master's degree with 3 years experience or a Bachelor's degree with 5 years of experience in the following areas: business, finance, accounting, program control and/or similar industry related fields.
Experience with Microsoft Office suite including Excel and PowerPoint
Experience successfully supporting a monthly financial forecasting rhythm
Experience with EAC development and analysis
Experience with MPM and/or Cobra
Experience with Earned Value Management (EVM)
Active DOD Secret clearance and Special Program Access required to start
Basic Qualifications Level 4:
Master's degree with 6 years experience or a Bachelor's degree with 8 years of experience in the following areas: business, finance, accounting, program control and/or similar industry related fields.
Experience with Microsoft Office suite including Excel and PowerPoint
Experience successfully supporting a monthly financial forecasting rhythm
Experience with EAC development and analysis
Experience with MPM and/or Cobra
Experience with Earned Value Management (EVM)
Active DOD Secret clearance and Special Program Access required to start
Preferred Qualifications:
Experience developing CDRLs (IPMR/IPMDAR/CPR/CFSR/CSDR)
Salary ranges will be dependent upon where the position is based and follows our company geographic salary bands aligned with position, as this posting may include multiple locations and provide a variety of salary ranges per location. Specific salary offer for candidate selected will be commensurate with experience and aligned with local geography.
Primary Level Salary Range: $81,400.00 - $152,200.00Secondary Level Salary Range: $94,200.00 - $176,300.00The above salary range represents a general guideline; however, Northrop Grumman considers a number of factors when determining base salary offers such as the scope and responsibilities of the position and the candidate's experience, education, skills and current market conditions.Depending on the position, employees may be eligible for overtime, shift differential, and a discretionary bonus in addition to base pay. Annual bonuses are designed to reward individual contributions as well as allow employees to share in company results. Employees in Vice President or Director positions may be eligible for Long Term Incentives. In addition, Northrop Grumman provides a variety of benefits including health insurance coverage, life and disability insurance, savings plan, Company paid holidays and paid time off (PTO) for vacation and/or personal business.The application period for the job is estimated to be 20 days from the job posting date. However, this timeline may be shortened or extended depending on business needs and the availability of qualified candidates.Northrop Grumman is an Equal Opportunity Employer, making decisions without regard to race, color, religion, creed, sex, sexual orientation, gender identity, marital status, national origin, age, veteran status, disability, or any other protected class. For our complete EEO and pay transparency statement, please visit U.S. Citizenship is required for all positions with a government clearance and certain other restricted positions.
Job Title: Cost Specialist II
Location: Houston, TX
Zip Code: 77042
Duration: 12 Months
Pay Rate: $ 61/hr.
Keyword's: #Houstonjobs; #CostSpecialistjobs.
Start Date: Immediate
Job Description:
Description:
* Good understanding of the project process and interactions required to execute projects
* Experience with major EPC or oil & gas operators
* Proficiency in cost control and reporting software EcoSys, SAP, and PowerBI
* Professional certifications (e.g., AACE CCP, PMP, or similar)
* Familiarity with project planning and scheduling processes
* Strong communication and interpersonal skills
* Develop and maintain project cost reports, forecasts, and variance analyses
* Monitor project expenditures against budgets and provide early warning of potential cost overruns
* Support preparation of cost estimates and budgets for new projects and change orders
* Work closely with Project Managers, Planners, and Finance teams to provide cost data and financial insights
* Prepare and present regular cost performance reports to management and stakeholders
* Review and validate invoices, purchase orders, and contracts for compliance with cost coding and budget allocations
* Maintain cost control systems and ensure data integrity in cost management software
* Assist in cash flow forecasting and financial planning
* Identify opportunities for cost savings and efficiency improvements
Premier Brands Group Holdings, A Global Leader in Apparel, Jewelry and Accessories Design
Driven by excellence and innovative talent, Premier Brands Group is a leading, global apparel group of iconic brands, offering a diverse portfolio in denim, women’s apparel, and jewelry.
Premier Brands Group is comprised of three distinct businesses that create top-tier brands for the discerning consumer.
- One Jeanswear Group designs and distributes a distinguished portfolio of branded and private label Jeanswear throughout North America.
- The Kasper Group, an apparel industry leader for 30+ years, has remained committed to excellence in offering iconic brands and relevant womenswear designs.
- The Jewelry Group has a 20+ year legacy of developing, sourcing and selling elevated fashion jewelry pieces, with a design-centric point of view.
Our legacy is rooted in our rich portfolio of the most covetable denim, apparel, jewelry and accessories brands in the world. Each respective group is Iconic by Nature and Exceptional by Design.
Role Summary
We're looking for a sharp, detail-oriented Costing Analyst, Women's Wholesale Apparel to join our Allocations & Costing team and play a key role in how we bring product to market each season.
This is a great opportunity for someone who thrives at the intersection of data, product, and cross-functional collaboration — and wants to build deep expertise in wholesale apparel costing at a company with real brand legacy.
What You'll Do:
- Own and maintain seasonal cost logs, analyzing costing components and cost history to support margin goals and business decisions
- Partner closely with design, fabric, and production teams to ensure cost log accuracy and timely communication with costing managers and factories
- Work across RLM & PLM to extract data, run weekly reports, and build pivot tables that help the team analyze capacity and track business performance
- Confirm costing is finalized ahead of ship windows by running and distributing weekly RLM reports
- Support factory outreach by coordinating and compiling key materials including tech packs and patterns
- Maintain PLM with up-to-date allocation data from managers
What You Bring:
- Experience in apparel and garment costing, product development, or production — wholesale background a strong plus
- Comfortable working with data and numbers; ability to analyze cost components and run reports with accuracy
- Strong understanding of raw materials and fabric costs; profit margins, and garment manufacturing
- Hands-on experience with PLM systems (Centric), RLM, or SAP experience highly preferred
- Strong proficiency in Excel; costing formulas
- Strong organizational skills and the ability to manage multiple priorities across a fast-moving seasonal calendar
- A collaborative, team-first mindset and clear, proactive communication style
- Bachelor's degree preferred
Compensation: $70,000 – $80,000 base salary, commensurate with experience
We are an EEO/Affirmative Action Employer. All qualified applicants will receive consideration for employment without regard to race, color, religion, sex, national origin, disability or protected veteran status.
Role Overview:
We are looking for a Production & Costing Associate, Women's Wholesale Apparel to join our team.Responsibilities include, but are not limited to the following:
- Build and maintain seasonal cost logs by entering and analyzing the costing components and cost history
- Ensure all design and fabric team updates are entered in cost logs and shared w/costing managers and factories.
- Navigate through RLM and Centric to extract data, run reports and pivot tables from reports weekly to help team analyze capacity and business.
- Run weekly reports for team to confirm costing is finalized before ship window in RLM
- Assist team in collecting the information to reach out to factory for costing/delivery ie tech packs from centric and patterns from tech/shared files.
- Update PLM with allocations from managers
To perform this job successfully, an individual must be able to perform each essential duty satisfactorily. The requirements listed below are representative of the knowledge, skill, and/or ability required. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.
- Bachelor’s degree preferred
- 2 years minimum experience
- Ability to work with mathematical concepts such as probability and statistical
- Proficient in Microsoft Office
- SAP and/or PLM a plus
Salary Range: 70-80K *Actual base salary for this role within the above range will be based upon experience, qualifications and/or assigned unit.
We are an EEO/Affirmative Action Employer. All qualified applicants will receive consideration for employment without regard to race, color, religion, sex, national origin, disability or protected veteran status.
The Kasper Group is an apparel industry leader, offering women wardrobe solutions for their wear-to-work and special occasion dressing needs. Driven by excellence and exceptional talent, The Kasper Group has remained a forerunner in fashion for over 30 years. We are committed to delivering iconic brands (Kasper, Anne Klein, LeSuit, Kenneth Cole), relevant fashions and trusted, quality products to our consumers. So be a part of the exceptional talent!
We currently have an excellent opportunity for a Costing Coordinator, Women's Wholesale Apparel. Responsibilities include, but are not limited to the following:
- Build and maintain seasonal cost logs by entering and analyzing the costing components and cost history
- Ensure all design and fabric team updates are entered in cost logs and shared w/costing managers and factories.
- Navigate through RLM and Centric to extract data, run reports and pivot tables from reports weekly to help team analyze capacity and business.
- Run weekly reports for team to confirm costing is finalized before ship window in RLM
- Assist team in collecting the information to reach out to factory for costing/delivery ie tech packs from centric and patterns from tech/shared files.
- Update PLM with allocations from managers
To perform this job successfully, an individual must be able to perform each essential duty satisfactorily. The requirements listed below are representative of the knowledge, skill, and/or ability required. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.
- Bachelor’s degree preferred
- Ability to work with mathematical concepts such as probability and statistical
- Proficient in Microsoft Office
- SAP and/or PLM a plus
Salary Range: 65-80K *Actual base salary for this role within the above range will be based upon experience, qualifications and/or assigned unit.
We are an EEO/Affirmative Action Employer. All qualified applicants will receive consideration for employment without regard to race, color, religion, sex, national origin, disability or protected veteran status.
Cost Accountant (Aerospace Industry)
About the Organization
Applied Aerospace & Defense (Applied) is a premier provider of advanced design, engineering, and vertically integrated manufacturing solutions for leading and next-generation space and defense technology companies. Applied builds complex hardware for extreme operating environments and is focused on three core markets: Space and Launch Systems, Defense Aviation and Airborne Systems, and C5ISR and Precision Strike Systems. With decades of space and defense manufacturing heritage, Applied combines deep material science and IP-enabled process expertise with the ability to enable rapid prototyping, enhance new product development, and responsively scale production. Across its nationwide infrastructure of advanced manufacturing facilities, Applied continuously supports a balanced mix of next-generation technology and platform development, large scale production programs, and aftermarket sustainment for enduring platforms.
EOE Statement
Applied Aerospace and Defense is an equal opportunity employer.
Description
Accountability:
The Cost Accountant is responsible for the compilation of cost information for products and services for a specific job or project. Key responsibilities will encompass the investigation of costs that differ from expectations, assisting in resolving those differences and preparing reports. The primary charge of this position will be to bring a higher level of operational effectiveness by streamlining and consolidating processes and systems. They will do this by investigating and analyzing current situations and recommending cost-effective solutions or improvements. In addition, they will analyze and prepare complex financial and business information, in support of various functional groups. Analyze a variety of financial documents, perform technical studies, and forecast trends impacting financial activities. Propose and introduce improvements to enhance customer satisfaction and the group's effectiveness. The location Controller will look to the Cost Accountant to provide accurate information upon which critical decisions will be based. In this role you will interface with all departments at various levels. More specific responsibilities include but will not be limited to the following:
- Plan and conduct investigations, audits and analyses of a variety of financial information used in the preparation of budgets, forecasts, business plans, prices, costs of products, services and operations, and prepare reports and recommendations.
- Review data and consult with governmental, customer and operating personnel to obtain financial information. Select or devise techniques to ensure optimal analysis of financial elements.
- Conduct or coordinate special studies and investigations, and recommend measures to achieve resolution of complex and controversial financial problems. Continually review operations to reduce impact of potential problems and to take advantage of opportunities to achieve cost savings and improve customer satisfaction.
- Design, establish, modify, verify and implement cost-effective and responsive programs to meet financial requirements, including a system of checks and balances to safeguard the Company's assets, particularly inventory.
Position Requirements
- Bachelor's degree in Accounting or related field. Alternatively, a special combination of education and experience and/or demonstrated accomplishments.
- Must have 5-8+ years of cost accounting management experience in a manufacturing environment. Aerospace industry preferred.
- Requires a thorough knowledge of cost accounting policies and procedures.
- The ability to effectively interpret cost accounting operating statistics
- Conduct independent investigations and resolve complex cost accounting problems.
- High degree of business acumen
- Strong communication skills in order to interface effectively with other groups, influence decisions and achieve agreement on complex cost accounting matters
Shift
First
Full-Time/Part-Time
Full-Time
Location
Applied Aerospace & Defense, Newington
Category
Accounting/Finance
Req Number
ACC-25-00006
Position
Cost Accountant
Close Date
Post Internal Days
0
Number of Openings
1
Exempt/Non-Exempt
Exempt
Hiring Manager(s)
This position is currently accepting applications.
Apply Now
EPC Project Management Consulting is seeking to hire an experienced and detail-oriented Data Center Cost Manager to join our team, serving a prominent hyperscale data center client in Abilene, TX
The successful candidate will be responsible for overseeing all cost management activities, ensuring that the project remains within budget while maintaining the highest standards of quality and efficiency.
This position requires the candidate to be on-site throughout the week, performing functions such as walking the field to verify work completion. Please live in or around the Abilene, TX area, or relocation costs can be navigated for the right candidate.
Location: Abilene, TX - On - Site.
Start Date: ASAP
Work Type: Full-time, on-site with travel as required
Salary: - Varies on experience and qualifications
Benefits Include:
8% 401(k) Employer Contribution
Employer-Paid BCBS Healthcare (for employee, spouse, and dependents)
Dental & Vision Coverage
Education Reimbursement
100,000K Life Insurance Coverage
20,000 Relocation
Key Responsibilities:
- Provide support to Project Teams throughout the project lifecycle from pre-construction to closeout.
- Produce accurate project-level reports that provide detailed analysis of project cost, program estimates, program master planning, operations, and benchmarking.
- Develop and maintain project budgets from design concept through project completion.
- Assist with the change order management process, including estimating, negotiating, and tracking total project costs.
- Reconcile program and project controls data with the client’s fiscal and financial control systems.
- Manage payment applications and invoice management for the project.
- Develop and present key cost data to internal and external stakeholders and team members.
Qualifications:
- Bachelor’s degree in Finance, Accounting, Construction Management, OR a minimum of 7-10 years of experience in cost management, preferably within the construction, oil/gas, or data center industries.
- Strong knowledge of cost management principles, estimating, financial analysis, and budgeting.
- Ability to read and understand design information.
- Proven ability to engage positively with client stakeholders, contractors, suppliers, and internal team members.
- Working knowledge of cost and/or resource load schedules/schedule of values.
- Experience with contract negotiation.
- Proficiency in cost management software and Google Suite.
- Experience with Quickbase and e-Builder is a plus but not mandatory.
- Excellent analytical and problem-solving skills.
- Strong communication and negotiation skills.
- Ability to work effectively under pressure and meet tight deadlines.
- PMP or CCM certification is a plus.
Anotech, an Alten group company, specializes in engineering consulting for the energy, infrastructure and process industries. Present in 40 countries, we offer reliable and efficient support to our clients in the realization of their large-scale projects, while maintaining compliance with local and international regulations, by presenting them to the highest qualified industry talent. Our goal is to deliver tailor-made engineering services to major industry projects that will shape tomorrow.
Our team is currently looking for a Cost Controller for a critical greenfield construction project. This role is responsible for managing and overseeing cost control processes across a new drug production facility to provide actionable insights to stakeholders and support informed project decision making.
About you:
- Bachelor’s degree in Finance, Accounting, Business Administration, or a related field (Master’s degree or professional certifications such as CPA, CMA, or ACCA are a plus).
- Proven experience in cost control, financial analysis, or project management, with 5-7 years in a leadership role.
- Strong knowledge of cost management principles, budgeting, forecasting, and financial reporting.
- Expertise in financial software (e.g., SAP, Oracle, or similar tools) and advanced proficiency in Microsoft Excel.
- Strong preference for candidates with background in pharma, bio-tech, or nuclear industries
- Exceptional analytical and problem-solving skills, with an ability to interpret complex data and provide actionable insights.
- Strong leadership and team management abilities, with a track record of driving results through collaboration.
- Excellent communication and presentation skills, with the ability to convey financial concepts to non-finance stakeholders.
- Proactive and detail-oriented, with an ability to manage multiple priorities in a fast-paced environment.
About the role:
- Cost Management and oversight, including developing and implementing cost control plans and processes
- Monitor and analyze project budgets, expenditures and forecasts
- Identify cost saving opportunities, risks and variances
- Prepare cost reports based on dashboards, conducting financial analysis insights to leadership and stakeholders
- Work closely with project managers, engineering teams, procurement teams and finance tems to ensure cost control practices
Due to business need, all candidates must be local to the area and have valid US work authorization. Sponsorship will not be offered at this time.
About Us
Clayco is a full-service, turnkey real estate development, master planning, architecture, engineering, and construction firm that safely delivers clients across North America the highest quality solutions on time, on budget, and above and beyond expectations. With $7.6 billion in revenue for 2024, Clayco specializes in the "art and science of building," providing fast track, efficient solutions for industrial, commercial, institutional, and residential related building projects.
The Role We Want You For
As a Project Cost Engineer, you will assist in the development and management of the project financial strategy. You will be working directly with the project management team to manage the project budget, costs, change orders, pricing requests, billings, and forecasts. You will be responsible for generating and maintaining reports that provide information to different groups, work with the management team to identify variances, risks and maintain quality control processes to improve project cost procedures and ensuring conformity with management's strategy.
The Specifics of the Role
- Works with all project disciplines to ensure understanding of total project cost budget allowances and targets.
- Review project documents and specifications to accurately identify, develop and track request of change orders (owner and subcontractor related), baseline estimates, potential risk exposures while communicating potential impacts to the financial targets, schedule, and overall project management process.
- Works closely with the accounting department to ensure the correct integration of all information needed to ensure accuracy in billings, payment applications, change orders, direct cost, labor cost, etc.
- Works closely with the project management team, executive management personnel, subcontractors, as well as occasional contact with clients.
- Responsible for cost engineering, cost estimation, cost analysis, and control activities for projects with significant non-routine requirements or for proposal estimating activities which require a moderate degree of technical skill and experience.
- Ensuring quality, accuracy, consistency, spend profile, performing change management, and transparency in all cost management deliverables.
- Take ownership of the cost control function and ensure integrity of the cost and forecast reporting.
Requirements
- Bachelor Degree in Business Administration, Engineering, or Construction Management, or related degree.
- 0-3 years of Project Cost experience.
- Preferred 1 year of experience in the construction industry.
- Knowledge of project development stages, procurement, project controls, and construction execution practices is required.
- Working knowledge of applicable computer software such as PMWeb or similar project portfolio management software, DataServ, Excel, JD Edwards, or related software programs.
- Effective problem-solving skills.
- Results oriented and deliver on customer commitments.
Some Things You Should Know
- Our clients and projects are nationwide – Travel will be required.
- No other builder can offer the collaborative design-build approach that Clayco does.
- We work on creative, complex, award-winning, high-profile jobs.
- The pace is fast!
- This position is classified as a safety-sensitive role in accordance with applicable state and federal laws. Candidates selected for this position will be subject to a comprehensive background check, which includes mandatory drug testing.
Why Clayco?
- 2025 Best Places to Work – St. Louis Business Journal, Los Angeles Business Journal, and Phoenix Business Journal.
- 2025 ENR Midwest – Midwest Contractor (#1).
- 2025 ENR Top 100 Design-Build Firms – Design-Build Contractor (Top 5).
- 2025 ENR Top 100 Green Contractors – Green Contractor (Top 3).
- 2025 ENR Top 25 Data Center Builders – Data Center Contractor (Top 3).
Benefits
- Discretionary Annual Bonus: Subject to company and individual performance.
- Comprehensive Benefits Package Including: Medical, dental and vision plans, 401k, generous PTO and paid company holidays, employee assistance program, flexible spending accounts, life insurance, disability coverage, learning & development programs and more!
Compensation
- The salary range for this position considers a wide range of factors in making compensation decisions including but not limited to: Education, qualifications, skills, training, experience, certifications, internal equity, and location. Compensation decisions are dependent on the facts and circumstances of each case.