Xu, N.; Ma, Y., and Wang, J., 2019. A fund management method for ocean shipping companies based on cost control theory. In: Li, L.; Wan, X., and Huang, X. (eds.), Recent Developments in Practices and Research on Coastal Regions: Transportation, Environment and Economy. Journal of Coastal Research, Special Issue No. 98, pp. 30–33. Coconut Creek (Florida), ISSN 0749-0208.

Fund management is the core of the financial management of ocean shipping companies, and it is related to the operation scale and operation ability of the entire company. The cost control theory involves the corporate operation control system and the accounting control system, which can guide the company to obtain the maximum benefit. On the basis of the theory of cost control, this paper explores the control system and organizational structure of the fund management of ocean shipping companies in China, and proves the advantages of unified fund management through practical examples. The research results show that ocean shipping has become an important transportation method for international trade; the conditions of fund management in ocean shipping companies are becoming more and more severe, and using centralized management and unified approval to manage the funds can produce maximum benefits; moreover, by allocating the flow of funds of each branch, the outflow of funds from the headquarters of ocean shipping companies can be reduced, and the maximum benefit of the funds can be achieved as well. This paper provides a theoretical basis for the fund management of ocean shipping companies.