内部控制是企业为提高经营管理效率,实现管理目标、组织内部经营活动而建立的,是对企业各项经济活动进行组织、制约、考核的管理过程。本文通过对内部控制的认识,了解内部控制与企业管理之间的关系,以及我厂加强对药剂、水量、电量等方面成本管理,通过有效控制,改善经营管理、提高经济效益。 Internal control is established by companies to improve the efficiency of management and management, achieve management goals, and organize internal business activities. It is a management process that organizes, controls, and assesses various economic activities of enterprises. This article through the understanding of internal control, understanding of the relationship between internal control and business management, and our factory to strengthen the pharmaceutical, water, electricity and other aspects of cost management, through effective control, improve business management, improve economic efficiency.