The cost calculation of sea shipping companies plays an important role in the determination of freight rates in the maritime business, because it affects the setting of a competitive price, which is of great importance for success in the industry. The correct determination of the operating costs of the ship is a key factor for the success of the shipping business. Ship operating costs consist of direct and indirect costs. Direct operating costs include capital costs, insurance costs, insurance premiums, crew costs, fuel, lubricants, grease, fresh water, port taxes and maintenance, repair and replacement costs. Indirect operating costs include branch costs and administrative costs. Monitoring and control of these costs are key to setting optimal freight rates and maintaining a successful business in maritime shipping. The aim of this paper is to describe and analyze operational costs in maritime transport in detail so that shippers can make informed decisions that will optimize operations and reduce overall costs. With the constant challenge of keeping ships in good condition and the competition in the market, understanding and effectively managing these costs is becoming critical to the success and sustainability of shippers in the marine shipping industry.