NewGeneral Manager Ajinomoto Foods North America, Inc.General ManagerSan Diego, CA$189,450–$231,550 / yearAccountable for desired factory results by providing visible leadership for the company's and factory's purpose, mission, and values through our total performance management (TPM) strategy, which includes goal alignment, employee involvement, root cause/countermeasure analysis, and loss reduction. A minimum of 5 years of this experience must be in prior plant management or operations management of a complex operation that included multiple lines, high speed/high volume production and a continuous improvement mindset.
NewSenior Accounting Manager Vaco LLCSenior Accounting ManagerLa Jolla, CA$140,000–$180,000Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Determining compensation for this role (and others) at Vaco/Highspring depends upon a wide array of factors including but not limited to the individual’s skill sets, experience and training, licensure and certifications, office location and other geographic considerations, as well as other business and organizational needs.
NewTechnical Accounting Manager Vaco LLCTechnical Accounting ManagerSan Diego, CA$135,000–$150,000The ideal candidate can lead accounting driven projects across finance, operations, and product, translate complex accounting guidance into clear execution requirements, and help scale institutional quality processes, controls, and reporting. Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs.
NewAccounting Manager Consultant Vaco LLCAccounting Manager ConsultantSan Diego, CA$60–$70Lead accounting participation in an ongoing ERP implementation, including requirements definition, data mapping, data conversion, user acceptance testing (UAT), reporting validation, and post–go-live stabilization—ensuring system decisions preserve and enhance long-term ownership of the monthly close process. Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs.
NewSenior Tax Manager JobotSenior Tax ManagerSan Diego, CA$140,000–$175,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. By applying for this job, you agree to receive calls, AI-generated calls, text messages, or emails from Jobot, and/or its agents and contracted partners.
NewDirector, Sales Finance SamsaraDirector, Sales FinanceSan Diego, CARemoteThis is a high-visibility leadership role with exposure across senior leadership, and you will lead a team while working across Sales, Finance, Operations, Accounting, Legal, and Product to navigate complex commercial decisions. Samsara (NYSE: IOT) is the pioneer of the Connected Operations™ Cloud, which is a platform that enables organizations that depend on physical operations to harness Internet of Things (IoT) data to develop actionable insights and improve their operations.
NewAssistant Portfolio Manager Chandler Asset ManagementAssistant Portfolio ManagerSan Diego, CA$110,000–$125,000 / yearThe Assistant Portfolio Manager is responsible for conducting comprehensive market and credit research, developing sector-level expertise, and actively participating in Chandler’s investment committees, playing a meaningful role in the firm’s risk management and asset allocation decisions. Industry Experience: A minimum of three years of experience in asset management or a related industry — involving trading or managing fixed income portfolios and performing financial or credit analysis — is required.
NewSenior Product Manager, Fortary - Remote Ava LabsSenior Product Manager, Fortary - RemoteSan Diego, CARemoteThe ideal candidate brings a strong track record of building and launching products in fintech or crypto, thrives in fast-paced environments, and operates with a high degree of ownership and execution rigor. The company was founded by Cornell computer scientists, who partnered with Wall Street veterans and early Web3 leaders to execute a promising vision for redefining the way people build permissionless networks.
NewManager, Revenue Accounting - Remote MotiveManager, Revenue Accounting - RemoteSan Diego, CARemote$94,000–$143,000 / yearMotive serves more than 120,000 customers – from Fortune 500 enterprises to small businesses – across a wide range of industries, including transportation and logistics, construction, energy, field service, manufacturing, agriculture, food and beverage, retail, and the public sector. Conduct technical accounting research in collaboration with the Revenue Accounting Senior Manager, ensure appropriate solutions are implemented with process documentation, and as needed document conclusions in accounting policy format.
NewTax Manager, Private Client Services bdo consultingTax Manager, Private Client ServicesSan Diego, CA$112,000–$150,000 / yearA Tax Manager, Private Client Services is responsible for utilizing their educational background and professional experience as well as their communication, time management, leadership, technical, business development, and people skills to provide tax compliance and consulting services to our high net-worth clients. The annual allocation to the ESOP is fully funded by BDO through investments in company stock and grants employees the chance to grow their wealth over time as their shares vest and grow in value with the firm’s success, with no employee contributions.
NewPrincipal Product Marketing Manager - Remote CirclePrincipal Product Marketing Manager - RemoteSan Diego, CARemote$185,000–$237,500 / yearThe Circle Digital Assets Product Marketing Management (PMM) team shapes and brings to market digital asset solutions that meet the evolving needs of customers and partners globally. Circle’s platform includes the world’s largest regulated stablecoin network anchored by USDC, Circle Payments Network for global money movement, and Arc, an enterprise-grade blockchain designed to become the Economic OS for the internet.
NewSenior Director of Accounting Vaco LLCSenior Director of AccountingSan Diego, CA$215,000–$245,000Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Determining compensation for this role (and others) at Vaco/Highspring depends upon a wide array of factors including but not limited to the individual’s skill sets, experience and training, licensure and certifications, office location and other geographic considerations, as well as other business and organizational needs.
NewDirector of Government Accounting Vaco LLCDirector of Government AccountingLa Jolla, CA$227,000–$281,000Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Determining compensation for this role (and others) at Vaco/Highspring depends upon a wide array of factors including but not limited to the individual’s skill sets, experience and training, licensure and certifications, office location and other geographic considerations, as well as other business and organizational needs.
NewDirector of Financial Planning & Analysis (FP&A) Vaco LLCDirector of Financial Planning & Analysis (FP&A)San Diego, CA$180,000–$220,000Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. The finance organization plays a critical role in driving strategic decision making, enterprise reporting, and analytics, with continued investment focused on elevating FP&A as a technology enabled, strategic function.
NewDirector of Revenue Vaco LLCDirector of RevenueSan Diego, CA$250,000–$300,000Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. The Director will oversee revenue recognition under U.S. GAAP and ASC 606, lead transformation and automation initiatives across the revenue lifecycle, and partner closely with cross-functional stakeholders including FP&A, Sales, Product, Marketing, Legal, and Technology.
NewDirector of Product Management, AI - Remote MotiveDirector of Product Management, AI - RemoteSan Diego, CARemote$187,000–$260,000 / yearYou will work alongside a star team from engineering, data science, computer vision, research & design, marketing, operations, legal, sales & customer success in a fast-paced, rapidly growing, technology environment to build intelligent experiences to shift behavior and drive ROI-positive impact for customers. Motive serves more than 120,000 customers – from Fortune 500 enterprises to small businesses – across a wide range of industries, including transportation and logistics, construction, energy, field service, manufacturing, agriculture, food and beverage, retail, and the public sector.
NewSenior Director, Strategic & Named Accounts - Healthcare - Remote InfobloxSenior Director, Strategic & Named Accounts - Healthcare - RemoteSan Diego, CARemoteHere, how we empower our people is extraordinary: Glassdoor Best Places to Work 2025, Great Place to Work-Certified in five countries, and Cigna Healthy Workforce honors three years running — and what we build is world-class: recognized as CybersecAsia’s Best in Critical Infrastructure 2024 — evidence that when first-class technology meets empowered talent, remarkable careers take shape. This role requires a proven enterprise sales executive with a track record of scaling high-performing organizations, developing leaders, building executive customer relationships, and consistently exceeding aggressive growth targets within cybersecurity, networking, cloud, SaaS, or adjacent enterprise technology markets.
NewDirector, Product Design - Remote MotiveDirector, Product Design - RemoteSan Diego, CARemote$187,000–$286,000 / yearA compelling online portfolio demonstrating a strong understanding of user-centered design principles, strategic thinking, leadership in driving design vision, problem-solving abilities, and the successful delivery of impactful user experiences and business outcomes. Motive serves more than 120,000 customers – from Fortune 500 enterprises to small businesses – across a wide range of industries, including transportation and logistics, construction, energy, field service, manufacturing, agriculture, food and beverage, retail, and the public sector.
NewDirector, SMB Sales & Account Management - Remote MotiveDirector, SMB Sales & Account Management - RemoteSan Diego, CARemote$198,000–$301,000 / yearMotive serves more than 120,000 customers – from Fortune 500 enterprises to small businesses – across a wide range of industries, including transportation and logistics, construction, energy, field service, manufacturing, agriculture, food and beverage, retail, and the public sector. Motive is seeking a Director of SMB Expansion Sales & Account Management to drive growth across our existing small and medium-sized customer base through outbound sales, while also reducing churn among escalated accounts at risk of cancellation or contraction.
Oracle Cloud Finance - Manager PricewaterhouseCoopers LLPOracle Cloud Finance - ManagerCA$99,000–$232,000 / yearPwC does not intend to hire experienced or entry level job seekers who will need, now or in the future, PwC sponsorship through the H-1B lottery, except as set forth within the following policy: https://pwc.to/H-1B-Lottery-Policy. As an Oracle Cloud Finance - Manager, you will play a pivotal role in helping organizations leverage enterprise technology to achieve their digital goals and capitalize on business opportunities.
Finance Manager & Administrator Mossy Volkswagen EscondidoFinance Manager & AdministratorEscondido, CaliforniaThe Finance Manager & Administrator generates additional revenue for the dealership by offering finance products and other appropriate after-sale products to new and used vehicle customers. Commission amounts vary based on performance, with the expected average annual commission earnings of approximately $80,000 to $160,000 with the potential to increase based on store growth and volume.
Finance Manager Mossy Honda Lemon GroveFinance ManagerLemon Grove, CaliforniaAccurately desks deals, submits deals to lenders for approval, makes credit decisions, and effectively closes deals & ensures collection of all finance fees. Responsible for helping our customers arrange the financing of their purchases and presenting them with additional products that enhance their vehicle and ownership experience.
NewSenior Finance Manager Amentum Services IncSenior Finance ManagerSan Diego, CARemoteIdentify areas of improvement in financial accounting applications and operational procedures and effectively communicate these value-added solutions both orally and in writing to senior department personnel. Actual compensation may vary based on factors such as job responsibilities, education, experience, skills, internal equity, market data, applicable collective bargaining agreements, and relevant laws.
Accounting/Finance Manager III General AtomicsAccounting/Finance Manager IIISan Diego, CAGeneral Atomics (GA) and its affiliated companies are among the world's leading resources for high-technology systems development, ranging from the nuclear fuel cycle to remotely piloted aircraft, airborne sensors, and advanced electric, electronic, wireless, and laser technologies. The ideal candidate combines strong payroll expertise, technical acumen, leadership capability, and a proactive problem-solving mindset to ensure seamless payroll operations and system integrity while supporting team development.
Regional Finance Manager Martin Marietta Materials IncRegional Finance ManagerSan Diego, CA$125,000–$168,000 / yearThe Finance Manager will manage and develop financial talent while delivering actionable insights that inform decision-making, improve performance, drive long-term value creation, and ensure compliance with company control environment. Lead ongoing financial analysis, KPI monitoring, forecasting, and financial modeling to support operational performance, investment decisions, continuous improvement initiatives, and routine plan/forecast processes.
Operations and Finance Manager Mission EdgeOperations and Finance ManagerSan Diego, CAThe Operations and Finance Manager is a senior, mission-critical leader at National COSH, working in close partnership with the Executive Director to ensure the organization has the financial strength, systems, and operational backbone needed to power a growing national movement for worker safety and justice. Develop and manage day-to-day operations and organizational workflow, ensuring strong coordination across staff, projects, and priorities Serve as a strategic financial partner to leadership, identifying risks, opportunities, and needed adjustments.
Finance Manager - Corporate Finance Fairfield ResidentialFinance Manager - Corporate FinanceSan Diego, CaliforniaThis role is responsible for leading core financial planning and analysis activities, including budgeting, forecasting, executive reporting, and cost optimization, while helping modernize how financial data is structured, reported, and leveraged across the organization. Driven by Vision: We are a vertically integrated operator and investment manager in the multifamily sector with in-house development, construction, acquisition, and property and asset management services.
NewFinance Manager Penske CorporationFinance ManagerEscondido, CA$110,000–$170,000 / yearAs a Finance Manager, you will help our customers to understand and select the best finance, insurance, and aftermarket options and products available for their vehicle, and process all deals accurately and properly for an excellent customer experience. At Penske Automotive Group (PAG), we strive to create a positive and challenging workplace that promotes excellence and achievement, and we aim to deliver the very best experience possible to our customers.
Finance Manager - Temporary Lewis PR IncFinance Manager - TemporarySan Diego, CA$75,000–$95,000 / yearThe agency, its people and client campaigns have won many awards, including Cannes Lions, PRovoke Media, ICCO, European Excellence, PRCA Digital, Digital Impact, Global Digital Excellence. Its success is due to a combination of factors: talented creatives delivering award winning campaigns; expanding client relationships into new markets or services; its independence from outside investors.
Finance Manager - Temporary TEAM LEWISFinance Manager - TemporarySan Diego, California$35–$50 / hourTemporaryThe agency, its people and client campaigns have won many awards, including Cannes Lions, PRovoke Media, ICCO, European Excellence, PRCA Digital, Digital Impact, Global Digital Excellence. Its success is due to a combination of factors: talented creatives delivering award winning campaigns; expanding client relationships into new markets or services; its independence from outside investors.
Product Line Finance Manager III General AtomicsProduct Line Finance Manager IIIPoway, CAPromptly responds to inquiries, identifies business issues, and guides the development on innovative solutions to complex & diverse challenges concerning a variety financial data - some of which contain confidential and sensitive information, which require tact and discretion in handling. Provide timely, relevant and accurate reporting & analysis of the company's performance against historical, budgeted, forecasted and strategic planning results to facilitate decision-making toward the achievement of the budget and long-range strategic plan.
NewAutomotive Sales Finance Manager HertzAutomotive Sales Finance ManagerSan Diego, California$36,920–$94,740Automotive Finance Manager will interact with customers and build customer loyalty by assisting them with financing options and products for the continued care of their vehicle purchase. Acquire and maintain proper licenses associated with the selling of all products and services as required by federal, state and local government agencies.
Accounting/Finance Manager IV General AtomicsAccounting/Finance Manager IVPoway, CAOversee cash management and forecasting, including inventory, receivables, payables, and borrowings, in partnership with Treasury, FP&A, Supply Chain, Contracts, and Program Finance leadership. DUTIES AND RESPONSIBILITIES: Provide strategic leadership over Financial Accounting Services and Systems, including contract accounting, accounts payable, cash, fixed assets, and travel & expense accounting.
Finance Manager Mossy Auto GroupFinance ManagerSan Diego, CaliforniaAccurately desks deals, submits deals to lenders for approval, makes credit decisions, and effectively closes deals & ensures collection of all finance fees. Responsible for helping our customers arrange the financing of their purchases and presenting them with additional products that enhance their vehicle and ownership experience.
SAP Finance Consultant- Product Costing Manager PricewaterhouseCoopers LLPSAP Finance Consultant- Product Costing ManagerCA$99,000–$232,000 / yearAs a SAP Finance Consultant- Product Costing Manager, you will specialize in providing consulting services for SAP finance applications, analyzing client requirements, implementing software solutions, and offering training and support for seamless integration and utilization of SAP finance applications. PwC does not intend to hire experienced or entry level job seekers who will need, now or in the future, PwC sponsorship through the H-1B lottery, except as set forth within the following policy: https://pwc.to/H-1B-Lottery-Policy.
Finance Transformation - Anaplan Consultant, Manager PricewaterhouseCoopers LLPFinance Transformation - Anaplan Consultant, ManagerSan Diego, CA$99,000–$232,000 / yearPwC does not intend to hire experienced or entry level job seekers who will need, now or in the future, PwC sponsorship through the H-1B lottery, except as set forth within the following policy: https://pwc.to/H-1B-Lottery-Policy. Preference for at least one of the following fields of study: Accounting, Analytics/Data Science, Business Administration/Management, Computer Science/Information Systems, Finance, Risk Management/Insurance.
Finance Transformation - Anaplan Solutions Architect, Sr. Manager PricewaterhouseCoopers LLPFinance Transformation - Anaplan Solutions Architect, Sr. ManagerSan Diego, CA$124,000–$280,000 / yearPwC does not intend to hire experienced or entry level job seekers who will need, now or in the future, PwC sponsorship through the H-1B lottery, except as set forth within the following policy: https://pwc.to/H-1B-Lottery-Policy. As a Senior Manager, you will leverage your skills to lead large projects, innovate processes, and maintain operational excellence while interacting with clients to drive project success.
Oracle Cloud Finance Consultant - Senior Manager PricewaterhouseCoopers LLPOracle Cloud Finance Consultant - Senior ManagerSan Diego, CA$124,000–$280,000 / yearDemonstrates proven intimate knowledge of Oracle Cloud application based solutions, including the following: • Successfully completing at least 1-3 full life-cycle implementations, assisting clients in the implementation and/or support of Oracle packaged solutions leading significant tracks on larger projects, leading medium sized consulting engagements, and/or leading production support efforts; • Intimate functional and technical knowledge and understanding of the Oracle Cloud product suite; • Intimate business process knowledge associated with the different Oracle Cloud Financials modules e.g., payment process, matching process, month-end close, etc. • Demonstrates proven intimate abilities with managing Oracle Cloud product suite leading on-shore and off-shore resources, especially with the following: • Designing, implementing and supporting complex business processes in an Oracle environment; • Understanding the importance of a structured, controlled production systems environment; • Developing strategy; as well as writing, communicating, facilitating, and presenting cogently to and/or for all levels of industry audiences, clients and internal staff and management.
Senior Finance Manager MaximusSenior Finance ManagerSan Diego, CAFull timeMaximus compensation is based on various factors including but not limited to job location, a candidate's education, training, experience, expected quality and quantity of work, required travel (if any), external market and internal value analysis including seniority and merit systems, as well as internal pay alignment. - Prepare the annual incurred cost submission in real-time, as each month is closed which includes; confirming the allocations are consistent with the CAS Disclosure Statement, reviewing for unallowable costs, and reconciling the submission to the general ledger.
Manager, Accounting & Finance Axos BankManager, Accounting & FinanceSan Diego, CAPre-Employment Background Check and Drug Test: All offers are contingent upon the candidate successfully passing a credit check, criminal background check, and pre-employment drug screening, which includes screening for marijuana. Prepare support for independent public accounting auditors, regulators and internal auditors as directed by accounting senior management.
Finance Manager Ledgent Finance & AccountingFinance ManagerSan Diego, California$160,000–$160,000R: Managing data system that facilitates how to input, track, analyze and reports on progress towards key financial outcomes. R: Work with IT and Finance team to ensure financial systems and core accounting are compliant with all regulations and cybersecurity best practices.
Finance Senior Manager Boston Consulting Group IncFinance Senior ManagerSan Diego, CA$145,000–$179,000 / yearIn this role, you will partner closely with system and office leadership, senior consulting and business services teams, and the regional finance team to lead financial planning and forecasting, drive capacity strategy and provide critical business analytics. We expect your total annualized compensation to be approximately the following: In San Francisco the base salary is between $145,000- $179,000 (USD); placement within this range will vary based on experience and skill level.
Sr. Manager, Finance - Global Customer Service Becton Dickinson Medical DevicesSr. Manager, Finance - Global Customer ServiceSan Diego, CaliforniaThis position provides financial leadership by partnering with business leaders to translate strategy into financial outcomes, deliver accurate forecasts, and generate actionable insights that improve performance across commercial, engineering, and service delivery organizations. Reporting into GCS Finance leadership, this role supports financial strategy, planning, and execution across the service lifecycle and plays a critical role in driving profitable growth, margin expansion, and analytical rigor.
Finance Transformation - OneStream Solutions Architect, Sr. Manager PricewaterhouseCoopers LLPFinance Transformation - OneStream Solutions Architect, Sr. ManagerCA$124,000–$280,000 / yearA career in our Enterprise Performance Management practice, within Finance Consulting services, will provide the opportunity to work alongside CEOs, CFOs, controllers and treasurers to optimise the structure of their finance functions and improve their contribution to the business. PwC does not intend to hire experienced or entry level job seekers who will need, now or in the future, PwC sponsorship through the H-1B lottery, except as set forth within the following policy: https://pwc.to/H-1B-Lottery-Policy.
Manager Finance - Sharp Grossmont Hospital - Day Shift - Full Time Sharp HealthCareManager Finance - Sharp Grossmont Hospital - Day Shift - Full TimeLa Mesa, CaliforniaThe actual pay rate and pay grade for this position will be dependent on a variety of factors, including an applicant’s years of experience, unique skills and abilities, education, alignment with similar internal candidates, marketplace factors, other requirements for the position, and employer business practices. Reporting to the entity Chief Financial Officer, the Manager of Finance provides financial and strategic leadership for the hospital campus; and establishes and implements financial policies, plans and goals in support of Sharp HealthCare's strategic directions.
Finance Solutions - FP&A Consultant - Manager PricewaterhouseCoopers LLPFinance Solutions - FP&A Consultant - ManagerCA$99,000–$232,000 / yearAs a Manager, you will lead client engagement workstreams, oversee high-performing teams, and independently solve complex business and operational challenges to deliver high-quality outcomes. This role requires collaboration across business, finance, and technology stakeholders to help clients enhance performance management capabilities and enable more strategic, data-driven finance organizations.
Group Manager, Core Finance Systems - Plan to Perform (FP&A) Intuit IncGroup Manager, Core Finance Systems - Plan to Perform (FP&A)San Diego, CA$215,000–$291,000 / yearThis leader will serve as the primary technology and transformation partner for the FP&A value stream, helping modernize planning, forecasting, reporting, and analytics processes; drive cross-functional alignment; and identify opportunities to leverage automation and AI to accelerate finance outcomes. The Group Manager will lead a team of transformation professionals supporting process redesign, business analysis, solution design, and program execution, while partnering closely with Finance, Data, and Technology stakeholders.
SAP Finance Transformation Manager - Utilities Accenture PlcSAP Finance Transformation Manager - UtilitiesSan Diego, CAThe Work: Team with clients on their SAP functional transformation programs through your combined SAP application and functional process expertise which includes your ability to: • Engage with senior client Finance executives on the business challenges/trends and the potential value of SAP solutions (current & future) • Lead customers in defining their SAP journey through the development of business cases & roadmaps including during sales origination, proposal development and client presentations • Architect e2e Finance solutions that leverage SAP technologies, custom apps, & add on partner solutions • Clearly explain SAP's Business AI strategy, including an understanding of its capabilities and roadmap • Identify functional areas expertise where AI can deliver real value to clients • Experience in deployment of AI use cases within SAP delivery to improve efficiency and ability to explain how these AI-driven improvements can enhance project delivery • Advise, design and deliver Finance solutions based on the latest industry and technology best practices leveraging a SAP solutions and embedded innovation • Lead large project teams of varying size and scope - helping them achieve transformational roadmaps - onsite with clients or within Accenture • Become a trusted expert and advisor to your clients, team, and Accenture Leadership by staying current on regulations, trends, and innovations across your area of expertise • Be a thought leader, build assets and best practices and develop the next level of transformation experts. As part of Accenture's Utilities SAP Practice, you'll be delivering major SAP solutions and Utilities-specific capabilities such as: • customer systems • energy data management • demand response • asset operations • regulatory reporting • Distributed Energy Resources (solar panels, batteries, electric vehicle chargers) • and new Utility business models.