Reducing operating costs is important for any society. The environmental conditions of the society on one hand and the advancement of technology on the other hand have affected the costs in the society. Currently, instead of paying fixed fees for each job, it is better to try methods whose cost is proportional to the amount of work. Competencies, including: awareness and knowledge in general and specialized fields, proper administration, proper human resource management, lead to productivity and cost reduction in any organization. There are many ways that can be used to reduce costs in any business and at the community level. The prerequisite for success in this way is organizational management as an organizational goal to reduce costs. The precision and culture of time management in personal and organizational costs in today's society and its training to employees and its stabilization in organizations will result in significant cost reduction. The use of operational research as a tool in capital structure and cost reduction in modern society. Therefore, the current article deals with the use of operational research in cost reduction in a review and summary.