**If you've worn a pair of glasses, we've already met.
**
We are a integral leader in the design, manufacture, and distribution of ophthalmic lenses, frames, and sunglasses.
We offer our industry stakeholders in over **150 countries** access to a global platform of high-quality vision care products (such as the Essilor brand, with Varilux, Crizal, Eyezen, Stellest and Transitions), iconic brands that consumers love (such as Ray-Ban, Oakley, Persol, Oliver Peoples, Vogue Eyewear and Costa), as well as a network that offers consumers high-quality vision care and best-in-class shopping experiences (such as Sunglass Hut, LensCrafters, Salmoiraghi & Viganò and the GrandVision network), and leading e-commerce platforms.
Join our global community of over **190,000** **dedicated** **employees** around the world in driving the transformation of the eyewear and eyecare industry.
Discover more by following us on LinkedIn!
**Your #FutureInSight with EssilorLuxottica**
Are you willing to pioneer new frontiers, foster inclusivity and collaboration, embrace agility, ignite passion, and make a positive impact on the world?
Join us in redefining the boundaries of what's possible.
**GENERAL FUNCTION**
The Senior Manager, Procure-to-Pay (P2P), is accountable for the execution, governance, and operational leadership of the end-to-end P2P operating model for North America.
The role ensures consistent, compliant, and efficient execution across Accounts Payable, PR-to-PO processes, accruals, GR/IR, vendor liabilities, backlog management, and payment readiness, in full alignment with GAAP/IFRS, SOX, and corporate control standards.
Acts as a senior leader within the P2P organization, translating P2P leadership priorities into operational plans, performance management, and sustainable results.
Partners closely with Finance, Procurement,



Treasury/Cash Banking, Internal Controls, and Audit to maintain an audit-ready, low-risk P2P environment at all times.
**MAJOR DUTIES & RESPONSIBILITIES**
- **P2P Operating Model Execution**
- Executes and governs the P2P operating model and priorities established by P2P leadership.
- Enforces discipline on 3-way match, invoice exception handling, approvals/workflows, vendor statements, backlog reduction, and payment readiness.
- **Accounts Payable, process & Vendor Liability Governance**
- Owns **end-to-end process governance**, including visibility, prioritization, aging control, and burn-down plans.
- Drives sustained reduction of overdue and aging invoices, with clear weekly and monthly targets.
- Oversees AP execution, including invoice processing, exception resolution, escalations, and service recovery.
- Ensures vendor liabilities are complete, accurate, approved, and properly supported.
- **Backlog Analytics & Burn-Down Management**
- Defines backlog segmentation and tracking (not due vs overdue, aging buckets, root cause).
- Establishes weekly backlog burn-down plans and monitors actual vs forecast.
- Uses analytics to identify systemic drivers (PR/PO gaps, receiving delays, pricing, tax, master data).
- Escalates and coordinates cross-functional actions to prevent backlog recurrence.
- **PR / PO & Upstream Process Discipline**
- Governs PR-to-PO processes, approval workflows, release strategies,



and segregation of duties.
- Partners with Procurement and PO Expeditors to improve PO quality and reduce backlog-creating defects.
- Identifies and escalates upstream process failures impacting backlog, controls, or service levels.
- **Month-End Close & Accounting Integrity**
- Ensures timely and accurate accruals for uninvoiced receipts and services.
- Oversees GR/IR aging, reconciliation, and cleanup.
- Ensures backlog and open liabilities are appropriately reflected in financial close.
- Identify Risk and Opportunities for P&L; perspective
- Expert Credit and debit / P&L; and BS impacts
- **Payments Readiness & Coordination**
- Ensures invoices and vendor liabilities are **payment-ready** (accurate, approved, compliant) and coordinates with Cash Banking/Treasury for timely payment execution.
- Maintains understanding of payment methods, bank cut-offs, and settlement timelines, respecting segregation of duties.
- Partners with Cash Banking/Treasury to resolve payment exceptions or rejections and prevent recurrence.
- **Controls, Risk & Compliance**
- Maintains strong automated and manual controls across AP and backlog management.
- Ensures compliance with GAAP/IFRS, SOX, and internal control standards.
- Acts as a key operational contact for Internal Audit and External Audit related to AP/backlog topics.
- Expertise handling Roles, t codes and responsibilities according SOD's
- **Performance Management & KPIs**
- Defines and drives KPIs including backlog aging, % overdue, burn-down rate, on-time payment %, cycle time, GR/IR aging, and DPO, Debit balance, aged items, Etc
- Leads weekly backlog reviews and monthly performance reviews.
- Implements corrective actions to stabilize performance d

📌 Accounts Payable Sr. Manager (México)
🏢 EssilorLuxottica
📍 México