摘要随着社会的改革与经济的迅猛飙升，教育机构行业也发展得如火如荼。但教育机构要想长期发展，对企业的日常运营管理、企业的资金控制、成本的管理和控制方法无疑成为企业发展乃至成功与否的关键因素。教育机构的成本控制管理研究自然有着举足轻重的意义。本论文首先阐述了教育机构行业的研究背景以及意义，对成本相关概念进行简述后，通过文献分析与实地研究的方法来研究分析国内教育培训机构行业的发展及成本管理控制的现状，寻找所存在的问题。并且以东莞市南城思瑞培训中心有限公司为例子，结合理论，研究分析其成本管控现状及存在的问题，针对问题提出对策。最后得出必要的成本管控机制适合且需要运用到当前行业发展中的结论。利用相关措施，希望不仅能解决南城思瑞培训中心有限公司目前在成本管理上的问题，同时能够为教育机构行业的其他公司在进行成本管理时提供一种参考依据。力图促进成本管理及其相关理论在教育机构行业中的应用。关键词：教育机构行业，成本控制管理，思瑞培训中心有限公司AbstractAlongwiththesocialreformandtherapideconomicsurge,theeducationalinstitutionindustryalsodevelopsinfullswing.However,forthelong-termdevelopmentofeducationalinstitutions,thedailyoperationmanagement,capitalcontrol,costmanagementandcontrolmethodsofenterprisesundoubtedlybecomethekeyfactorsforthedevelopmentandsuccessofenterprises.Thestudyofcostcontrolmanagementineducationalinstitutionsisofgreatsignificance.Thispaperfirstlyexpoundstheresearchbackgroundandsignificanceoftheeducationinstitutionindustry,brieflyintroducestheconceptsrelatedtocost,andthenanalyzesthedevelopmentofthedomesticeducationandtraininginstitutionindustryandthestatusquoofcostmanagementandcontrolbymeansofliteratureanalysisandfieldresearchtofindtheexistingproblems.Moreover,takingdongguannanchengsiruitrainingcenterco.,LTDasanexample,thecurrentsituationofcostcontrolandexistingproblemswerestudiedandanalyzedincombinationwiththeories,andcountermeasureswereproposed.Finally,thenecessarycostcontrolmechanismissuitableandshouldbeappliedtothecurrentindustrydevelopment.Byusingrelevantmeasures,wehopethatwecannotonlysolvethecurrentproblemsincostmanagementofnanchengsiruitrainingcenterco.,LTD.,butalsoprovideareferenceforothercompaniesintheeducationalinstitutionindustryincostmanagement.TopromotetheapplicationofcostmanagementandrelatedtheoriesineducationalinstitutionsKeywords:educationalinstitutionindustry,costcontrolmanagement,siruitrainingcenterco.,LTD目录TOC\o"1-3"\h\uHYPERLINK\l"_Toc6470"第1章绪论PAGEREF_Toc6470１HYPERLINK\l"_Toc12754"1.1研究背景和意义PAGEREF_Toc12754１HYPERLINK\l