Learning Diary of Junior Financial Controller
Sidirikku Hennedige, Sachini Ruwanthika (2026)
2026
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-2026051813363
https://urn.fi/URN:NBN:fi:amk-2026051813363
Tiivistelmä
This thesis examined professional development in financial management in a real business environment. The study was conducted in a company operating in the precious metal industry, where financial processes were mainly manual. The objective was to evaluate how professional skills develop, how theory is applied in practice, and how financial processes can be improved.
The study was limited to an observation period from January to February 2026. The theoretical framework included financial reporting, cost accounting, and cash flow management. The study was carried out as a diary-based thesis. Daily tasks and weekly reflections were recorded and analysed. The methods included observation, practical work, and reflection. Key tasks included commission calculations, profitability analysis, inventory reconciliation, and cash flow forecasting. The structured diary helped track development over time and identify process issues.
The results show that professional skills improved significantly during the period. Development was seen in analytical skills, independence, and understanding of financial processes. New methods such as Excel-based tools and ideas for automation were identified. The study concludes that diary-based learning is effective, and that further development in automation and financial analysis is important for future growth.
The study was limited to an observation period from January to February 2026. The theoretical framework included financial reporting, cost accounting, and cash flow management. The study was carried out as a diary-based thesis. Daily tasks and weekly reflections were recorded and analysed. The methods included observation, practical work, and reflection. Key tasks included commission calculations, profitability analysis, inventory reconciliation, and cash flow forecasting. The structured diary helped track development over time and identify process issues.
The results show that professional skills improved significantly during the period. Development was seen in analytical skills, independence, and understanding of financial processes. New methods such as Excel-based tools and ideas for automation were identified. The study concludes that diary-based learning is effective, and that further development in automation and financial analysis is important for future growth.