Cost as an item that occurs in all economic activities (production, trade, and services) is a very important factor in making business decisions. The reason for this is that without generating costs there is no new value creation, regarding that value of a product can not be raised if it has not been processed and refined before, and this requires a certain cost. A more efficient way to manage a company is by classifying costs. Shipping industry as a representative of service delivery, cargo and passenger transport, does not refine the products, but it transports them to places where they will have greater value. In order to be transported by sea, costs arise from the cost of the ship itself, up to the operating costs necessary for the normal operation of the ship, then fuel costs, maintenance, etc. By creating the costs the shipowner is able to transport the cargo or passengers on board, and at the end of the journey, with earned freight, he covers the costs that incurred and achieves the profit.