It has been established within the body of UGM in order to fulfill the company’s responsibilities towards its shareholders, ensure that the company is managed under a sustainable and profitable financial structure, revenues planned within the annual budget, whole expenses, deprecation, growth plans and investments of the company by considering the country's economy, market and the activities of the competition and the Human Resources and structural situations of the company, implement the plans, inspect that all the departments implement their activities according to the plan and the relation of the results with the plan and ensure that the end of the year budget is closed with profit by adapting the elements that stayed under the plan to the plan.