For Rowena Dillena, Registered Cost Accountant, accounting was never just about recording numbers. From the very beginning of her career, she saw finance as a discipline that connects data to decisions, structure to strategy, and precision to purpose.
After earning her degree in Accountancy, Rowena began her professional journey as an Accounting Staff, where she built her foundation in cost control, inventory management, and financial reporting. These early roles grounded her in the realities of transactional accounting—where accuracy, discipline, and attention to detail are non-negotiable. More importantly, they gave her a front-row view of how financial data directly supports business operations.
What drew her deeper into the profession was seeing how accounting shapes real outcomes. “Accounting supports real business decisions,” she explains, and that realization pushed her to pursue roles that went beyond routine processing and into analysis, planning, and strategic support.
Expanding perspective in healthcare finance
A pivotal turning point came when Rowena joined Cardinal Santos Medical Center. Moving from a manufacturing environment into healthcare finance significantly broadened her perspective. In a hospital setting, financial planning is not just about cost efficiency—it directly affects patient care, service delivery, and long-term sustainability.
During her time at Cardinal Santos, she became involved in key initiatives such as Design to Cost (DTC) and the Hospital Laboratory Management (HLM) review. These projects exposed her to cross-functional collaboration, data-driven decision-making, and the importance of aligning financial analysis with operational realities.
Another defining milestone was being entrusted with the hospital’s budgeting exercise. Managing inputs from multiple departments, ensuring consistency, and aligning financial plans with organizational goals sharpened her ability to see the bigger picture. “That experience deepened my appreciation for precision, coordination, and collaboration,” she reflects.
From transactions to strategy
Over the years, Rowena’s role evolved steadily. She moved from transactional accounting—handling payables, reconciling inventories, and recording costs—into cost analysis, budgeting, and financial planning. Today, her responsibilities extend to data analytics, pricing reviews, CAPEX evaluations, and financial modeling that supports executive decision-making.
Her work now focuses less on processing data and more on interpreting it. As a finance leader, she provides insights that guide management, support long-term planning, and improve operational efficiency. This evolution marks a clear shift from technical execution to strategic leadership.
This year also marks her 10th year with Cardinal Santos Medical Center, a milestone she credits to continuous learning and the organization’s trust in her ability to grow with increasing responsibility.
Leadership built on discipline and clarity
Rowena’s accounting journey shaped not only her technical expertise, but also her leadership philosophy. Discipline, accountability, and transparency are values she carries into every role. “Leadership in finance isn’t just about control,” she says. “It’s about clarity, communication, and empowering others to make informed decisions.”
One of the most challenging periods in her career came when she had to manage the Financial Planning function singlehandedly while her only Financial Analyst was on extended leave. The experience tested her ability to prioritize, streamline processes, and maintain accuracy under pressure. By automating parts of reporting, refining templates, and maintaining close coordination with department heads, she kept operations running smoothly—while strengthening her problem-solving and leadership skills.
Mentorship is also central to how she leads. She takes time to coach junior staff, helping them understand not just what the numbers show, but why they matter.
Purpose beyond the numbers
What keeps Rowena passionate about finance is the purpose behind the work. Every analysis, budget, or report tells a story of how resources are used to support organizational goals. In healthcare, that purpose is especially tangible.
“Finance serves as the backbone of integrity and decision-making,” she explains. Knowing that her work contributes to better services and sustainable operations gives her a deep sense of fulfillment.
To continue growing, she actively participates in training programs, explores automation and analytics tools, and pursues professional development aligned with financial planning and cost management. Her Registered Cost Accountant (RCA) certification through the National Institute of Accounting Technicians (NIAT) strengthened her technical foundation and reinforced her commitment to ethical, data-driven decision-making.
From technical mastery to strategic influence
Rowena Dillena’s career shows how a strong technical foundation can evolve into strategic leadership. By mastering the fundamentals, embracing complexity, and continuously expanding her perspective, she transformed cost accounting into a platform for influence and impact.
Her journey is a reminder that accounting is not just about numbers—it is about insight, responsibility, and the ability to guide organizations forward with confidence and clarity.
