<b>Upgrading Fund Management to Transform Cost Center into Profit Center</b> With the development of society, a large number of enterprises in China have entered the stage of group development, and the management of enterprise funds has also changed accordingly. Fund management has moved from a single cost control model to a profit control model. Funds are the lifeblood of enterprises, and the quality of fund management affects the development ability of enterprises. The fund management of enterprises needs to involve cost control. Transforming from a cost center to a profit center can eliminate unreasonable parts of the cost structure and effectively reduce production costs. Cost center, Profit center, Ship repair enterprise 9-11 Issue-3 Volume-7 Han Siyao