FP&A · Budget control
Actual vs budget
Monthly budget control for Northwind Shipping (fictional), an 8-vessel fleet of tankers, bulk carriers and offshore supply vessels. Actuals are closed through Sep 2026. All names and figures are synthetic; the structure mirrors a real budget-control model I ran in shipping.
Fleet · Vessel operating result · YTD Jan 2026
| Vessel | Off-hire days B / A | TCE/day B / A | Running cost/day B / A | Result B / A | Var. |
|---|---|---|---|---|---|
| MT AsterProduct tanker | 1 / 1 | 18,500 / 18,331 | 4,100 / 4,085 | 239k / 236k | −3k |
| MT BoreasProduct tanker | 1 / 0 | 18,000 / 17,890 | 4,200 / 4,228 | 221k / 234k | +13k |
| MT CalypsoChemical tanker | 1 / 1 | 15,500 / 15,528 | 3,700 / 3,587 | 184k / 190k | +6k |
| MT DelphineChemical tanker | 1 / 1 | 15,000 / 14,965 | 3,600 / 3,594 | 172k / 171k | 0k |
| MV EiraBulk carrier | 1 / 1 | 13,500 / 12,478 | 3,300 / 3,252 | 147k / 117k | −31k |
| MV FjordBulk carrier | 1 / 0 | 13,000 / 12,017 | 3,300 / 3,281 | 132k / 116k | −17k |
| OSV GaiaOffshore supply | 1 / 2 | 11,000 / 10,697 | 2,900 / 2,930 | 27k / 7k | −20k |
| OSV HelixOffshore supply | 1 / 1 | 10,500 / 10,126 | 2,900 / 2,872 | 12k / 1k | −11k |
TCE = net hire revenue per on-hire day. Vessel result = revenue − crew − running cost − leases − drydock provision (before G&A).
Synthetic data for a fictional company, for illustration only.