Gao, F.X. and Song, A.H., 2020. Fund management method of ocean shipping enterprises based on cost control theory. In: Al-Tarawneh, O. and Megahed, A. (eds.), Recent Developments of Port, Marine, and Ocean Engineering. Journal of Coastal Research, Special Issue No. 110, pp. 291–294. Coconut Creek (Florida), ISSN 0749-0208.

This article starts from the perspective of the cost control theory of ocean shipping companies, and deeply explores the cost management of ocean shipping companies under the new economic situation. This article introduces in detail the research significance of the maritime cost management structure, and through the ABC analysis method (operation cost method), specifically analyzes the ocean shipping company's transportation cost budget analysis and calculation method. Through the study of the ocean shipping cost budget and dynamic targets, the source of actual value, the five major items of ocean shipping cost: terminal cargo fee, station cargo fee, transit fee, port fee, canal fee, are specifically defined, and the planning cost occurs The process analysis chart and corresponding formation of a mathematical analysis model to initially establish a cost management evaluation index system for liner transportation enterprises. From the enterprise's strategic point of view, the cost control methods at multiple levels are discussed, and the concept of improving liner transportation cost control is proposed.