Soft Open Point (SOP) refers to a power electronic device installed in place of a normally-open point in a distribution network. The application of SOP will greatly promote the economy, flexibility and controllability of the distribution network. However, due to the high investment of SOP and operation cost of switch, the coordinated operation of SOP and switch needs to be considered. In this paper, a coordinated optimization method of SOP and tie switch operation simultaneously based on cost is proposed for the operation of active distribution system. Firstly, this paper builds a coordinated operation optimization model for SOP and switch considering action costs. Then, a conic model conversion is proposed and mixed-integer second-order cone programming is used to solve the model with efficiency and convergence. Finally, case studies on IEEE 33-node test feeder are used to verify the proposed coordinated optimization method.