Fulfilling the company's financial responsibilities to its shareholders, ensuring that the company is managed under a sustainable and profitable financial structure, company income, all expenses, attrition, growth plans and investments, taking into account the country's economy, market and competitor activities, and the human resources and structural status of the company. It was established within the body of UGM in order to plan within the budget, to implement the plans, to monitor that all department activities are carried out in accordance with the plan, and to monitor the relationship between the results and the plan, and to ensure that the end of the year budget is closed with profit by adapting the elements under the plan to the plan.