随着我国社会的不断发展和国民经济体制改革的不断深入，国家对于事业单位的投入越来越少，作为国内事业单位的一份子，WSB考试中心也不例外。尽管事业单位以社会效益为第一位，但成本管理也应受到足够的重视，它决定着事业单位改革以后，WSB考试中心是否还能快速稳定的发展。在本篇论文中，我将运用移植借鉴法、统计分析法和实证分析等方法，对WSB考试中心的成本构成进行整理分析，找到节约成本，并使目标最大化的关键因素。最后提出通过合理控制考试成本、加强考试费用预算等手段加以改进考试管理的全新理念,并且针对WSB考试中心成本管理存在的问题给予了相应的改进意见，达到考试机构管理与考试成本管理之间的相互融合和互动。

The core of the examination agency cost management content is how to improve the mechanism of market competitiveness, and improve the institution itself to profitability reduce examination institutions operating costs. Although the examination mechanism to achieve profit growth depends on the effective cost management, but that does not mean simply in order to reduce the cost and to reduce the cost, to cost management through the development of strategic overall examination to see examination institutions. This paper is different from the other enterprise cost management, to explore the cost management and analysis of examination mechanism which is a special carrier, and based on the value chain cost management analysis of the Ministry of health examination center. Put forward to new ideas of improving the test management by means of the reasonable control of cost, strengthen the examination cost budget. Finally, gives the corresponding improvement opinions for the common problems existing in cost management of the examination mechanism. Achieve the integration and interaction between the examination management and examination cost management.