Core Viewpoint - The traditional scale expansion model of the Chinese banking industry faces severe challenges due to the new economic cycle, interest rate liberalization, financial disintermediation, and technological waves. A shift towards quality and efficiency, characterized by data-driven refined management, is essential for banks to build core competitiveness in the new era [1]. Group 1: Necessity of Refined Management - The implementation of refined management is a pressing need to address internal and external challenges, including the need to enhance value creation capabilities due to narrowing net interest margins [2]. - It is necessary to manage the complexity of risks during economic downturns, requiring a shift from broad risk control to refined risk measurement and management [2]. - To achieve differentiation in a highly competitive market, banks must accurately identify target customers and provide tailored products and services through refined operations [2]. - The digital transformation necessitates a change in management models, with refined management serving as the foundation for data-driven decision-making [2]. Group 2: Insights from Five Elements Culture - The "Five Elements Culture" provides philosophical guidance for implementing refined management, ensuring that management reforms remain on the right track [3]. - Compliance and risk control must be the rigid bottom line of refined management, fostering a culture where everyone is a risk officer [4]. - Customer-centricity should be the fundamental principle, focusing on enhancing customer experience and internal collaboration [4]. - Talent cultivation is essential, requiring investment in employee training and technology empowerment to support refined management [4]. - Passion and efficiency should drive refined management, avoiding bureaucratic pitfalls and igniting employee motivation [4]. - Data integrity is crucial, necessitating a culture of truthfulness and reliance on solid data for decision-making [4]. Group 3: Application of Five Insights Management Philosophy - The "Five Insights" philosophy provides actionable methodologies for implementing refined management, ensuring that management requirements penetrate to the operational level [6]. - Addressing strategic disconnection, execution gaps, and result discrepancies is vital for establishing a comprehensive management control system [6][7]. - Management must be systematic, with strategic choices translating into actionable plans and budget management [6]. - Specificity in management is required, with budget preparation and performance evaluation linked to individual teams and activities [7]. - Visibility in management is essential, focusing on key behaviors and process indicators that drive results [7]. - Root cause analysis of business outcomes is necessary to derive insights for continuous improvement [7]. Group 4: Tools Supporting Refined Management - Comprehensive budget management and performance management are the two most effective tools for driving refined management [8]. - The budget management system serves as a core tool for translating strategic goals into quantifiable indicators and resource allocation [9]. - Establishing a budget organization system and aligning strategy with actionable plans are critical for effective budget management [10]. - Performance management ensures alignment between organizational goals and individual actions, driving strategic execution [12]. - The integration of budget and performance management creates a continuous feedback loop, enhancing overall management effectiveness [14]. Group 5: Implementation Strategies for Refined Management - Implementing refined management requires systematic planning and phased execution, starting with top-level design and cultural alignment [15]. - Organizational restructuring should focus on optimizing structures and enhancing departmental collaboration [15]. - Investment in technology and data infrastructure is necessary to support refined management practices [15]. - Process reengineering should eliminate inefficiencies and ensure alignment with business needs [16]. - Talent development is crucial, requiring comprehensive training for employees to adapt to refined management practices [17]. - Pilot programs should be initiated to validate tools and methods before broader implementation across the organization [17].

第一章 总 则 第一条 为加强鲁商福瑞达医药股份有限公司（以下简称"公司"）预算管 理，强化内部控制，防范经营风险，贯彻公司战略目标和经营目标的实施，提高 管理水平和经济效益，制定本制度。 第二条 全面预算是关于企业在一定的时期内（一般为一年）各项业务活动、 财务状况等方面的总体预测，主要包括业务预算、投资预算、融资预算和财务预 算。 第三条 本制度适用于公司总部、各级控股子公司以及纳入公司合并会计报 表范围内的其他主体，参股公司可参考执行。 第四条 全面预算管理的基本原则 （一）战略性原则：预算管理的思想要体现企业的发展战略，企业的全年预 算要依据企业的中长期战略规划进行编制，符合企业总体的经营方针。 （二）资源优化配置原则：通过全面预算管理促进企业各类资源的有效配置， 提高资源利用效率。 （三）全面性原则：全面预算是全员、全过程、全方位的预算，要做到凡涉 及资金活动的企业行为都要有预算，将预算指标分解到最末一级的责任单位和个 人，做到预算控制横向到边，纵向到底，使预算无死角、无遗漏。 （四）刚性原则：凡是列入预算的都必须纳入预算控制范围内，预算一经批 准，任何人不得随意修改。 第五条 本制度的主要内容包括 ...

Core Viewpoint - In 2025, under the backdrop of tight raw material supply and volatile market prices, the company is implementing a strategic transformation guided by the "accounting management" concept, promoting integrated operations in procurement, production, and sales, and achieving significant results in its copper smelting system [1][2] Group 1: Strategic Transformation - The company is focusing on increasing production and efficiency by shifting employee attention from merely output to comprehensive cost, energy consumption, and key performance indicators [1] - The "accounting management" concept is being integrated throughout the entire production and operational chain, with various levels of accounting being conducted to optimize production organization and control consumption [1] Group 2: Budget Management and Cost Analysis - A mechanism of "daily statistics, weekly reports, and monthly analysis" has been established to enhance budget management and cost analysis, allowing for timely identification of deviations from production and budget [2] - The company has revised nearly 200 workshop-level assessment criteria to create a three-in-one management system of "indicators - responsibilities - assessments," making unit cost accounting more operational [2] Group 3: Employee Engagement and Incentives - The company has introduced a mid-to-long-term incentive model for frontline teams, adding different project contribution scores to promote a more scientific and reasonable compensation structure, thereby enhancing employee motivation [2] - Each position has operational indicators for assessment, fostering a strong atmosphere of cost control participation among all employees [2] Group 4: Technological Advancements - The year 2025 marks a pivotal year for the intelligent factory construction in the copper smelting system, with the upcoming automation of the copper warehouse production process led by robotic arms and automated cranes [2]