Cost Accounting Intern - Summer 2026

The group you’ll be a part of

Lam Research develops semiconductor manufacturing solutions for the world’s leading chipmakers. We make the tools that make the chips that power your world. This position is with the Global Operations Finance team and the position will support the Cost Accounting organization and be based in the U.S. 

The impact you’ll make

We are looking for a Cost Accounting Intern to provide day-to-day support to our Cost Accounting team. This role is ideal for a college student who is eager to learn how material costs are set up, reviewed, and managed in a manufacturing environment. The intern will help monitor the team’s cost support inbox and assist with researching and resolving questions related to raw materials, part costs, and basic cost data. This is a learning-focused role with close guidance and training.

In this role you will gain:

• Practical exposure to real world cost accounting work
• Experience supporting a finance team in a manufacturing environment
• Confidence working with cost data and resolving questions
• Strong foundation for future internships or entry-level accounting roles
• Mentorship and hands-on learning in a supportive environment

What you’ll do

Functions and Duties:

• Monitor the cost accounting support inbox and help track incoming requests
• Assist with researching questions or issues related to raw material and part costs
• Help gather pricing, part, and material information needed to resolve cost questions
• Support updates and correction to material cost data and Bills of Material (BOM)
• Maintain simple Excel trackers to follow cost requests and resolutions
• Assist with documenting changes and keeping cost information organized
• Support the team during monthly close activities related to inventory and materials
• Communicate clearly with team members and business partners to help close requests

Who we’re looking for

We are looking for a Cost Accounting Intern to provide day-to-day support to our Cost Accounting team. This role is ideal for a college student who is eager to learn how material costs are set up, reviewed, and managed in a manufacturing environment. The intern will help monitor the team’s cost support inbox and assist with researching and resolving questions related to raw materials, part costs, and basic cost data. This is a learning-focused role with close guidance and training.

Preferred qualifications

• Currently enrolled in a Bachelor’s degree program (Accounting, Finance, Business, Supply Chain or similar)
• Completed or currently taking introductory accounting or finance courses
• Comfortable working with Excel at a basic level (sorting, filtering, simple formulas)
• Organized, detail oriented, and willing to ask questions

Our commitment

We believe it is important for every person to feel valued, included, and empowered to achieve their full potential. By bringing unique individuals and viewpoints together, we achieve extraordinary results.

Lam Research ("Lam" or the "Company") is an equal opportunity employer. Lam is committed to and reaffirms support of equal opportunity in employment and non-discrimination in employment policies, practices and procedures on the basis of race, religious creed, color, national origin, ancestry, physical disability, mental disability, medical condition, genetic information, marital status, sex (including pregnancy, childbirth and related medical conditions), gender, gender identity, gender expression, age, sexual orientation, or military and veteran status or any other category protected by applicable federal, state, or local laws. It is the Company's intention to comply with all applicable laws and regulations. Company policy prohibits unlawful discrimination against applicants or employees.

Lam offers a variety of work location models based on the needs of each role. Our hybrid roles combine the benefits of on-site collaboration with colleagues and the flexibility to work remotely and fall into two categories – On-site Flex and Virtual Flex. ‘On-site Flex’ you’ll work 3+ days per week on-site at a Lam or customer/supplier location, with the opportunity to work remotely for the balance of the week. ‘Virtual Flex’ you’ll work 1-2 days per week on-site at a Lam or customer/supplier location, and remotely the rest of the time.