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 · Feb 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 / 19,494 | 4,108 / 4,028 | 211k / 241k | +30k |
| MT BoreasProduct tanker | 1 / 2 | 18,000 / 18,951 | 4,208 / 4,140 | 195k / 201k | +7k |
| MT CalypsoChemical tanker | 1 / 1 | 15,500 / 16,411 | 3,707 / 3,669 | 162k / 189k | +27k |
| MT DelphineChemical tanker | 1 / 2 | 15,000 / 15,769 | 3,607 / 3,552 | 151k / 158k | +6k |
| MV EiraBulk carrier | 1 / 0 | 13,500 / 12,480 | 3,307 / 3,341 | 130k / 115k | −15k |
| MV FjordBulk carrier | 1 / 1 | 13,000 / 12,007 | 3,307 / 3,351 | 116k / 88k | −28k |
| OSV GaiaOffshore supply | 1 / 1 | 11,000 / 10,769 | 2,906 / 2,874 | 21k / 15k | −6k |
| OSV HelixOffshore supply | 1 / 0 | 10,500 / 10,275 | 2,906 / 2,909 | 8k / 11k | +3k |
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.