摘 要由于市场竞争的不断加剧，成本控制已变为企业在市场竞争中可否获得有利地位的核心影响要素。但是在运营实践中企业对成本的控制通常具有各种问题，这不利于企业运营目标的达成。所以，对成本控制实施案例研究是十分必要的。因此，本文在研究过程中发现德奥通用航空企业成本控制在采购、生产、销售等各个步骤中均具有问题，企业的成本管理方式与业务形式不够规范、合理，使成本管理的效率不高。就此类问题更有目的性地给出了相关的完善意见，希望能降低该公司的综合成本，提升企业产品在市场上的整体竞争力。关键词：成本分析 成本控制 保障体系AbstractAs market competition continues to intensify, cost control has become a core factor influencing whether companies can gain a favorable position in market competition. But in the operation practice, the enterprise usually has various problems in controlling the cost, which is not conducive to the achievement of the enterprise's operation goals. Therefore, it is necessary to implement case studies on cost control. Therefore, in the research process of this paper, it is found that the cost control of the German and Austrian general aviation enterprises has problems in various steps such as procurement, production, and sales. The cost management methods and business forms of the enterprises are not standardized and reasonable, making the cost management inefficient. Relevant improvement opinions are given more purposefully on such issues, hoping to reduce the company's overall cost and enhance the overall competitiveness of the company's products in the market.Keyword: Cost analysis Cost control Guarantee system目 录一、引言..........................................................1（一）调研背景......................................................1（二）调研意义......................................................1二、企业应收账款管理概述........................................1（一）成本控制的概念...........
