Kayla Ning

Senior Financial Analyst | Semiconductor Materials & Manufacturing Finance | FP&A | Cost & CapEx Optimization | Entegris

United States

About

Finance professional with over 13 years of experience in semiconductor manufacturing and materials industries, specializing in FP&A, cost optimization, and capital investment planning. I began my career in finance at TSMC and Micron, where I built a strong foundation in manufacturing cost analysis, yield-based financial modeling, and CapEx ROI evaluation. Since joining Entegris, I have focused on global FP&A, partnering with operations, R&D, and supply chain leaders to align business strategy with financial targets.

Experience

  • Entegris (United States · On-site)
    • Senior Financial Analyst
      Jan 2020 - Dec 2023 · 4 yrs

      Partnered with global operations and R&D to manage $250M+ in annual operating and capital budgets. Led quarterly forecasting, variance analysis, and multi-site cost optimization initiatives across U.S., Taiwan, and Malaysia fabs. Developed profitability models for specialty chemical products, improving product mix margin by 7%. Implemented Power BI dashboards and automated SQL reporting pipelines, reducing forecast cycle time by 30%. Supported FP&A integration for the CMC Materials acquisition, overseeing synergy realization tracking and KPI reporting.

    • Financial Analyst II
      Jan 2017 - Dec 2019 · 3 yrs

      Supported cost accounting and production variance reporting for filtration and advanced materials manufacturing sites. Conducted ROI analyses for CapEx projects (> $10M) related to cleanroom expansions and new process lines. Improved accuracy of standard cost calculations through close collaboration with supply chain and manufacturing engineering teams.

  • Financial Analyst I at Micron Technology
    Jul 2013 - Dec 2016 · 3 yrs 6 mos

    Managed cost variance analysis for DRAM and NAND production units. Partnered with operations to analyze scrap, yield, and utilization metrics to identify cost drivers. Developed Excel-based forecast models that improved forecast accuracy by 12%. Presented quarterly performance reports to site finance leadership.

  • Finance Intern at TSMC
    Jul 2008 - Jun 2009 · 1 yr

    Supported quarterly cost variance reporting and investment planning for Fab 12. Created internal dashboards to track depreciation and capacity utilization trends. Gained exposure to semiconductor cost structure and capex financial modeling.