50 Manufacturing Management jobs in South Africa
Management Accountant (Manufacturing exp) (CPT Onsite)
Posted 10 days ago
Job Viewed
Job Description
Overview
ENVIRONMENT: Your manufacturing experience and expertise as a Management Accountant is sought by a German-based Tech company to oversee financial management activities within a manufacturing environment while also supporting group consolidation and reporting across the organization. This role combines strong expertise in cost accounting, financial analysis, and budgeting with the ability to manage financial consolidations for a multi-entity structure. The successful candidate will work closely with the Finance team and other departments to ensure accurate and timely financial reporting, cost control, and strategic financial planning across both manufacturing operations and the wider group. The successful incumbent must possess a Bachelor’s Degree in Accounting or related field and a CIMA, ACCA, ACA Certification in addition will prove beneficial. You must have 4-6 years relevant work experience including expertise in cost control, budget management, and financial forecasting, particularly within a manufacturing context, knowledge of IFRS, GAAP and proficiency in using ERP systems (e.g., SAP, Oracle, Microsoft Dynamics) and Advanced Excel skills (pivot tables, financial modelling, macros).
ResponsibilitiesCost Accounting & Manufacturing Finance -
- Calculate and analyse standard costs for products, materials, labour, and overhead within the manufacturing environment.
- Maintain and update cost accounting systems to ensure accurate allocation of costs to products and services.
- Perform variance analysis (e.g., material, labour, overhead) and provide insights to drive cost reduction initiatives.
- Lead cost modelling efforts for new products and production processes, ensuring that manufacturing costs are aligned with pricing strategies and profitability goals.
Group Consolidation & Reporting -
- Lead the monthly, quarterly, and annual group consolidation process, ensuring accurate and timely consolidation of financial results for all subsidiaries and entities.
- Prepare consolidated financial statements in accordance with group accounting policies and applicable accounting standards (e.g., IFRS, GAAP).
- Ensure that intercompany transactions are properly eliminated, and any necessary adjustments for group reporting are made.
Financial Reporting & Analysis -
- Prepare Management Accounts, including profit and loss statements, balance sheets, and cash flow statements for both individual entities and the consolidated group.
- Provide variance analysis and interpret financial results to identify trends, risks, and opportunities.
- Review performance against budget, forecast, and prior periods, providing insights and recommendations for improvement.
- Prepare reports for senior management, highlighting key financial metrics and advising on actions to improve business performance.
Budgeting & Forecasting -
- Coordinate the annual budgeting process for manufacturing operations, as well as group-wide financial planning, including sales, production costs, and overheads.
- Provide input into the group-level forecast process, ensuring that manufacturing and operational data are accurately reflected.
- Assist in developing financial models to project future performance and capital requirements at both the subsidiary and group level.
- Provide monthly and quarterly forecasting support, revising projections based on actual performance and business changes.
Inventory & Cost Control -
- Oversee and ensure accurate Inventory Management, including raw materials, work-in-progress, and finished goods, across manufacturing sites.
- Lead the monthly reconciliation of inventory values, ensuring compliance with accounting policies and financial standards.
- Support inventory control processes by identifying cost-saving opportunities related to raw materials, production efficiency, and Supply Chain Management.
Financial Analysis & Strategic Support -
- Provide detailed financial analysis on product profitability, cost structure optimization, and capital expenditure planning for both the Manufacturing division and the broader group.
- Conduct break-even analysis, margin analysis, and other profitability studies to guide pricing decisions, cost reductions, and investment strategies.
- Support strategic decision-making, including make-or-buy analysis, plant efficiency studies, and profitability assessments for new product lines or market segments.
Internal Controls & Compliance –
- Ensure compliance with financial regulations and accounting standards (e.g., IFRS, GAAP), including managing the financial reporting requirements of the group.
- Work closely with external Auditors during year-end audits, ensuring timely and accurate delivery of financial data for group consolidation and individual entity audits.
- Ensure that robust internal controls are in place for financial reporting, cost accounting, and inventory management.
- Coordinate with internal and external stakeholders to ensure compliance with tax regulations and financial reporting standards.
Process Improvement & Systems Development -
- Continuously identify opportunities for process improvements across financial reporting, cost accounting, and consolidation workflows.
- Recommend and implement improvements to ERP systems and accounting processes to enhance data accuracy, financial efficiency, and automation.
- Support cross-functional teams (e.g., Production, Operations, Procurement) in aligning financial reporting practices with operational activities and business objectives.
- Bachelor’s Degree in Accounting, Finance, or related field (Essential).
- Professional Accounting qualification (e.g., CIMA, ACCA, ACA) or progress toward qualification is highly desirable.
- At least 4-6 years of experience in Management Accounting or Finance, with significant exposure to Cost Accounting and financial reporting in a manufacturing or multi-entity environment.
- Hands-on experience with group consolidation, intercompany eliminations, and multi-entity reporting processes.
- Proficiency in using ERP systems (e.g., SAP, Oracle, Microsoft Dynamics) and Advanced Excel skills (pivot tables, financial modelling, macros).
- Knowledge of IFRS, GAAP, and other relevant financial regulations, particularly as they apply to group consolidation and multi-entity environments.
- Expertise in cost control, budget management, and financial forecasting, particularly within a manufacturing context.
- Familiarity with Tax Planning and cross-border financial management.
- Experience in driving process improvements, including the implementation of automated systems for financial reporting and consolidation.
- Knowledge of Lean Manufacturing principles and cost optimization techniques.
- Strong analytical skills, with the ability to translate complex financial data into actionable insights for both manufacturing operations and group-level decision-making.
- Excellent communication and interpersonal skills, with the ability to liaise with senior management and various departments across the organization.
- Detail-oriented and organized, with the ability to manage multiple priorities and deadlines in a fast-paced environment.
Management Accountant - Food Manufacturing Industry - R264K - R204K
Posted 10 days ago
Job Viewed
Job Description
RPO Recruitment's client is seeking a highly motivated and experienced Management Accountant in Tzaneen, Limpopo. In this role, the successful candidate will be expected to assist with strategy, budgets, profitability of the operation, and margin analysis. They must also have a strong work ethic, be results-driven, and exhibit a passion for their work.
Responsibilities:
- Collect data for the preparation of a 5-year plan, annual budget, and monthly estimates
- Assist Managers in preparing these plans and estimates for inclusion in group accounts
- Prepare and review monthly Trading Account reports
- Compare actual results with budgets and provide comments on variances
- Review general ledger accounts for the operation biweekly
- Advise shared services on any reallocations needed
Expense Monitoring and Profitability Improvement:
- Monitor actual expenses monthly against budget/estimate
- Collaborate with Operations to identify areas for improving profitability
- Monitor ongoing capital expenditure and maintenance costs
- Identify gaps or future concerns in capital expenditure planning
- Ensure compliance with internal controls, group policies, and processes
- Adhere to International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS)
- Ensure compliance with legislative requirements
Requirements:
- Tertiary qualification NQF level 7 minimum
- At least 3-5 years' experience at management accountant level
- 3 - 5 years' experience to understand and act upon financial issues of a high budget business
- Management experience within a result driven industrial environment (3-5 yrs.)
- Experience working on financial ERP systems.
- Ability to prepare accurate reports and presentations and the self-confidence to communicate this work to various levels of the business.
- Advanced levels of computer literacy in complete MS Office suite
Benefits:
- Salary: R204K/yr - R264K/yr, salary negotiable
- Training and Development
- Family Leave
If you meet the above requirements and want to make a career-changing move, apply today by either filling in the online application form or emailing your CV to RPO Recruitment at
Alternatively, you are also welcome to contact Chelsea Ward on LinkedIn or call them on .
Please note that correspondence will only be conducted with shortlisted candidates for this position. Should you not hear from us within 3 days, please consider your application unsuccessful. #J-18808-Ljbffr
MANAGEMENT ACCOUNTANT (MANUFACTURING) - R 720k pa - NORTHERN SUBURBS, CAPE TOWN
Posted 10 days ago
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Job Description
MANAGEMENT ACCOUNTANT (MANUFACTURING) - R 720k pa - NORTHERN SUBURBS, CAPE TOWN
Exciting opportunity available for a top Management Accountant to flex their factory / manufacturing industry experience and showcase their knowledge of BOMs, costings etc
ROLE:
- Ultimate responsibility for the full accounting function
- Regulation and administration of all existing and future projects
- Ensuring Stock Control measures are in place and adhered to
- Liaise with internal and external auditors
- Managing budgets and forecasts
- Treasury function
- Monitoring and interpreting cash flows and predicting future trends
- Supervising and coordinating support staff for financial activities
- Ensure compliance with all regulatory requirements
- Providing accurate financial reports and interpreting financial information with specific deadlines.
- Preparation of annual financial statements
RESPONSIBILITIES:
- Management of the finance team
- Responsibility for the day-to-day financial functioning of companies, including maintenance of the respective general ledgers
- Ensuring Stock Control measures are in place and adhered to
- Completion of statutory reports for VAT, income tax and PAYE
- Assist with and involvement in the interim and annual audit process
- Assist with ad hoc group projects for integration of new businesses
- Prepare accurate financial and regulatory reports, Income Statements, Balance Sheets and Cash Flows as required by management, law and the Board of Directors.
- Develop and analyse information to assess the current and future financial status by way of the budgetary and forecasting procedures.
- Safe custody and control of assets, financial records, load collateral and securities.
- Evaluate data pertaining to cost in order to plan budgets.
- Evaluate financial reporting methods, accounting and collection procedures and treasury activities.
- Treasury function and review of collection reports to determine the status of collections and the amounts of outstanding debtors' balances also predict future costs trends.
- Manage the cash flow for an organization by supervising balance sheets, income statements and the cost and revenue reports
- Provide support, reports and business solutions to business units by analysing actual current performance vs budget & prior year vs budget.
- Budgetary decisions and planning.
- Manage the quarterly forecasting processes.
- Ensure legal regulations are adhered to.
- Prepare ad-hoc analyses and reports as required.
- Fixed asset management and control of working capital.
- Conducting reviews and evaluations for cost-reduction opportunities.
- Preparation of annual financial statements and coordinating the audit process by liaising with auditors.
- Liaising with bank and other financial institutes.
Requirements
- Bachelor's degree in accounting, finance, or similar is essential
- Certified management accountant (CIMA) advantageous
- Experience as a management accountant in a factory / manufacturing group
- Working knowledge of Sage Evolution is essential
- Advanced proficiency in Microsoft Office suite (i.e. Excel, Word, PowerPoint, etc.)
- In depth understanding and experience with Power BI will be a distinct advantage
- Strong mathematical and analytical aptitude
- Exceptional attention to detail
- Superb organizational, and problem-solving skills
- Excellent collaboration and communication abilities
Senior Talent Management Specialist - Industrial Psychologist
Posted 5 days ago
Job Viewed
Job Description
Mediclinic Southern Africa Corporate Office | Stellenbosch | South Africa
Closing date: 03/10/2025
Number of positions: 1
Recruiter name: Fiona Simone Anderson
Reference number: 63810
Workplace Type: Hybrid
Permanent
Please note if you are an internal employee on a fixed term contract please apply using an external candidate profile and not your employee profile
Main Purpose of JobTo design, maintain and implement talent frameworks focused on strategic workforce planning, succession, competency and skills development, and assessments. As the appointed Supervising Industrial Psychologist, the role ensures governance and ethical application of assessments across the division. This role plays a key part in aligning future workforce capability to divisional and organisational priorities by enabling data-driven, fit-for-purpose talent decisions.
Key Responsibility Areas- Design and implement divisional strategic workforce planning (SWP) frameworks. Analyse talent demand vs. supply and support capability forecasting to meet current and future business needs.
- Lead the development and governance of behavioural and psychometric assessment practices across the division. Act as the Supervising Industrial/Organisational Psychologist for the organisation.
- Lead the implementation and continuous improvement of a structured and robust succession planning process across the division that identifies critical roles, readiness levels, and development actions
- Develop, update, and embed competency frameworks and skills ontology to inform development plans, role design, and workforce readiness
- Collaborate with HR community, line managers, learning and development and Centre of Excellence Leads to embed tools and frameworks into day-to-day practices
- Generate insights on workforce capabilities, potential, and risks to inform divisional talent decisions
ESSENTIAL EDUCATION
- Master's degree in Industrial / Organisational Psychology
DESIRED EDUCATION
- Accreditation in various psychometric tool
- C oaching certification
ESSENTIAL MINIMUM EXPERIENCE
- Minimum 5 - 7 years’ relevant experience in HR, Talent or Organisational Effectiveness with a t least 3years at a Specialist or Consultant level leading design frameworks.
- Experience working with various assessment tools
DESIRED EXPERIENCE
- Experience in organisational development
- Strategic Workforce Planning
- Talent management methodologies and practices
- Succession Planning
- Development and maintenance of Competency Frameworks
- Organisational behaviour and development
- Organisational culture transformation
- Change leadership and change management
- Psychometric and Behavioural Assessments
- Performance management process design, implementation and management
- Skills Gap Analysis
- Coaching and Mentoring
- OD intervention design and implementation
- Data Analytics in HR & Reporting
- Stakeholder Engagement and Collaboration
- Ethics in Assessment and Psychological Practice
- Research skills
- Computer skills – MS Office suite
All applicants will be considered, with the understanding that preference will be given in accordance with the Employment Equity Plan of Mediclinic Southern Africa, as well as internal applicants/employees that meet the minimum requirements.
Please note if you are an internal employee on a fixed term contract please apply using an external candidate profile and not your employee profile
#J-18808-LjbffrSenior Talent Management Specialist - Industrial Psychologist
Posted 6 days ago
Job Viewed
Job Description
Mediclinic is an international private healthcare services group, founded in South Africa in 1983, with divisions in Switzerland, Southern Africa (South Africa and Namibia) and the United Arab Emirates.
The Group is focused on providing specialist-orientated, multidisciplinary services across the continuum of care in such a way that the Group will be regarded as the most respected and trusted provider of healthcare services by patients, medical practitioners, funders and regulators of healthcare in each of its markets.
MAIN PURPOSE OF JOB
To design, maintain and implement talent frameworks focused on strategic workforce planning, succession, competency and skills development, and assessments. As the appointed Supervising Industrial Psychologist, the role ensures governance and ethical application of assessments across the division. This role plays a key part in aligning future workforce capability to divisional and organisational priorities by enabling data-driven, fit-for-purpose talent decisions.
KEY RESPONSIBILITY AREAS- Design and implement divisional strategic workforce planning (SWP) frameworks. Analyse talent demand vs. supply and support capability forecasting to meet current and future business needs.
- Lead the development and governance of behavioural and psychometric assessment practices across the division. Act as the Supervising Industrial/Organisational Psychologist for the organisation.
- Lead the implementation and continuous improvement of a structured and robust succession planning process across the division that identifies critical roles, readiness levels, and development actions
- Develop, update, and embed competency frameworks and skills ontology to inform development plans, role design, and workforce readiness
- Collaborate with HR community, line managers, learning and development and Centre of Excellence Leads to embed tools and frameworks into day-to-day practices
- Generate insights on workforce capabilities, potential, and risks to inform divisional talent decisions
ESSENTIAL EDUCATION
- Master's degree in Industrial / Organisational Psychology
DESIRED EDUCATION
- Accreditation in various psychometric tools
- Coaching certification
ESSENTIAL MINIMUM EXPERIENCE
- Minimum 5 - 7 years’ relevant experience in HR, Talent or Organisational Effectiveness with at least 3 years at a Specialist or Consultant level leading design frameworks.
- Experience working with various assessment tools
Desired Experience
- Experience in organisational development
- Strategic Workforce Planning
- Talent management methodologies and practices
- Succession Planning
- Development and maintenance of Competency Frameworks
- Organisational behaviour and development
- Organisational culture transformation
- Change leadership and change management
- Psychometric and Behavioural Assessments
- Performance management process design, implementation and management
- Skills Gap Analysis
- Coaching and Mentoring
- OD intervention design and implementation
- Data Analytics in HR & Reporting
- Stakeholder Engagement and Collaboration
- Ethics in Assessment and Psychological Practice
- Research skills
- Computer skills – MS Office suite
Senior Talent Management Specialist - Industrial Psychologist
Posted 10 days ago
Job Viewed
Job Description
MAIN PURPOSE OF JOB
To design, maintain and implement talent frameworks focused on strategic workforce planning, succession, competency and skills development, and assessments. As the appointed Supervising Industrial Psychologist, the role ensures governance and ethical application of assessments across the division. This role plays a key part in aligning future workforce capability to divisional and organisational priorities by enabling data-driven, fit-for-purpose talent decisions.
KEY RESPONSIBILITY AREAS- Design and implement divisional strategic workforce planning (SWP) frameworks. Analyse talent demand vs. supply and support capability forecasting to meet current and future business needs.
- Lead the development and governance of behavioural and psychometric assessment practices across the division. Act as the Supervising Industrial / Organisational Psychologist for the organisation.
- Lead the implementation and continuous improvement of a structured and robust succession planning process across the division that identifies critical roles, readiness levels, and development actions
- Develop, update, and embed competency frameworks and skills ontology to inform development plans, role design, and workforce readiness
- Collaborate with HR community, line managers, learning and development and Centre of Excellence Leads to embed tools and frameworks into day-to-day practices
- Generate insights on workforce capabilities, potential, and risks to inform divisional talent decisions
ESSENTIAL EDUCATION
- Master's degree in Industrial / Organisational Psychology
Accreditation in various psychometric tool
- Coaching certification
ESSENTIAL MINIMUM EXPERIENCE
- Minimum 5 - 7 years’ relevant experience in HR, Talent or Organisational Effectiveness with at least 3 years at a Specialist or Consultant level leading design frameworks.
- Experience working with various assessment tools
- Experience in organisational development
- Strategic Workforce Planning
- Talent management methodologies and practices
- Succession Planning
- Development and maintenance of Competency Frameworks
- Organisational behaviour and development
- Organisational culture transformation
- Change leadership and change management
- Psychometric and Behavioural Assessments
- Performance management process design, implementation and management
- Skills Gap Analysis
- Coaching and Mentoring
- OD intervention design and implementation
- Data Analytics in HR & Reporting
- Stakeholder Engagement and Collaboration
- Ethics in Assessment and Psychological Practice
- Research skills
- Computer skills – MS Office suite
Senior Talent Management Specialist - Industrial Psychologist
Posted 11 days ago
Job Viewed
Job Description
Choose how often (in days) you want to receive a notification:
Mediclinic Southern Africa Corporate Office| Stellenbosch | South Africa
Closing date: 03/10/2025
Number of positions: 1
Recruiter name: Fiona Simone Anderson
Reference number: 63810
Workplace Type:Hybrid
Permanent
Please note if you are an internal employee on a fixed term contract please apply using an external candidate profile and not your employee profile
MAIN PURPOSE OF JOBTo design, maintain and implement talent frameworks focused on strategic workforce planning, succession, competency and skills development, and assessments. As the appointed Supervising Industrial Psychologist, the role ensures governance and ethical application of assessments across the division. This role plays a key part in aligning future workforce capability to divisional and organisational priorities by enabling data-driven, fit-for-purpose talent decisions.
KEY RESPONSIBILITY AREAS- Design and implement divisional strategic workforce planning (SWP) frameworks. Analyse talent demand vs. supply and support capability forecasting to meet current and future business needs.
- Lead the development and governance of behavioural and psychometric assessment practices across the division. Act as the Supervising Industrial/Organisational Psychologist for the organisation.
- Lead the implementation and continuous improvement of a structured and robust succession planning process across the division that identifies critical roles, readiness levels, and development actions
- Develop, update, and embed competency frameworks and skills ontology to inform development plans, role design, and workforce readiness
- Collaborate with HR community, line managers, learning and development and Centre of Excellence Leads to embed tools and frameworks into day-to-day practices
- Generate insights on workforce capabilities, potential, and risks to inform divisional talent decisions
ESSENTIAL EDUCATION
- Master's degree in Industrial / Organisational Psychology
DESIRED EDUCATION
Accreditation in various psychometric tool
- C oaching certification
ESSENTIAL MINIMUM EXPERIENCE
- Minimum 5 - 7 years’ relevant experience in HR, Talent or Organisational Effectiveness with a t least 3years at a Specialist or Consultant level leading design frameworks.
- Experience working with various assessment tools
DESIRED EXPERIENCE
- Experience in organisational development
- Strategic Workforce Planning
- Talent management methodologies and practices
- Succession Planning
- Development and maintenance of Competency Frameworks
- Organisational behaviour and development
- Organisational culture transformation
- Change leadership and change management
- Psychometric and Behavioural Assessments
- Performance management process design, implementation and management
- Skills Gap Analysis
- Coaching and Mentoring
- OD intervention design and implementation
- Data Analytics in HR & Reporting
- Stakeholder Engagement and Collaboration
- Ethics in Assessment and Psychological Practice
All applicants will be considered, with the understanding that preference will be given in accordance with the Employment Equity Plan of Mediclinic Southern Africa, as well as internal applicants/employees that meet the minimum requirements.
Please note if you are an internal employee on a fixed term contract please apply using an external candidate profile and not your employee profile
Become a part of our Talent Community and we will get in touch with you as soon as there is a relevant opening that fits your skills, interests and experience.
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Senior talent management specialist - industrial psychologist
Posted today
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Senior Talent Management Specialist – Industrial Psychologist – SSSTMSIP
Posted 10 days ago
Job Viewed
Job Description
Main job function
To design, maintain and implement talent frameworks focused on strategic workforce planning, succession, competency and skills development, and assessments. As the appointed Supervising Industrial Psychologist, the role ensures governance and ethical application of assessments across the division. This role plays a key part in aligning future workforce capability to divisional and organisational priorities by enabling data-driven, fit-for-purpose talent decisions.
KEY RESPONSIBILITY AREAS- Design and implement divisional strategic workforce planning (SWP) frameworks. Analyse talent demand vs. supply and support capability forecasting to meet current and future business needs.
- Lead the development and governance of behavioural and psychometric assessment practices across the division. Act as the Supervising Industrial/Organisational Psychologist for the organisation.
- Lead the implementation and continuous improvement of a structured and robust succession planning process across the division that identifies critical roles, readiness levels, and development actions
- Develop, update, and embed competency frameworks and skills ontology to inform development plans, role design, and workforce readiness
- Collaborate with HR community, line managers, learning and development and Centre of Excellence Leads to embed tools and frameworks into day-to-day practices
- Generate insights on workforce capabilities, potential, and risks to inform divisional talent decisions
- Master’s degree in industrial / Organisational Psychology
- Accreditation in various psychometric tool
- Coaching certification
- Minimum 5 – 7 years’ relevant experience in HR, Talent or Organisational Effectiveness with a least 3 years at a Specialist or Consultant level leading design frameworks.
- Experience working with various assessment tools
- Experience in organisational development
- Strategic Workforce Planning
- Talent management methodologies and practices
- Succession Planning
- Development and maintenance of Competency Frameworks
- Organisational behaviour and development
- Organisational culture transformation
- Change leadership and change management
- Psychometric and Behavioural Assessments
- Performance management process design, implementation and management
- Skills Gap Analysis
- Coaching and Mentoring
- OD intervention design and implementation
- Data Analytics in HR & Reporting
- Stakeholder Engagement and Collaboration
- Ethics in Assessment and Psychological Practice
- Research skills
- Computer skills – MS Office suite
A Consultant will be in touch if you are shortlisted for the position. Please consider your application unsuccessful should you not have been contacted within 2 weeks. We will keep your CV on our database and contact you should you match the criteria of any other vacancies.
#J-18808-LjbffrGraduate Trainee - Agricultural Management (Plant Production) / Supply Chain Management, Bloemfon...
Posted 2 days ago
Job Viewed
Job Description
- B.Agric Degree, majoring in Agricultural Economics / Agronomy / Plant Production / BBA Logistics & Supply Chain Management
- Valid drivers license - ESSENTIAL
- Proficient on MS Office packages and possess a high level of computer literacy
- Must be willing to work retail hours, weekends, and public holidays
- Candidate must be physically fit to lift and carry crates weighing 50 kg's
- Will be trained to become packhouse managers / retail managers / fresh produce buyers
- Please note:
By applying for this position and providing Fokus Personnel with your CV and other personal information, you are consenting to the information being used for the specific purpose for which it was provided, which is recruitment purposes and possible appointment purposes (should you be successful). Please note that your information will be processed for recruitment purposes only or for such purposes relating to assessing the establishment of an employment relationship with yourself, and this will be done in accordance with the applicable data protection and privacy legislation. We confirm that such information will not be used for any other purpose without obtaining your prior consent.
If your application is not successful, we retain your CV and other information provided for a period of 6 months after which it will be destroyed in a secure manner. If you object to your information being used in accordance with the aforementioned clauses, please indicate your objection and we will immediately destroy your personal information in a secure manner.
If you are not contacted within 2 weeks of the closing date, please regard your application as unsuccessful.