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 Feb 2026
| Vessel | Off-hire days B / A | TCE/day B / A | Running cost/day B / A | Result B / A | Var. |
|---|---|---|---|---|---|
| MT AsterProduct tanker | 2 / 2 | 18,500 / 18,882 | 4,104 / 4,058 | 450k / 477k | +28k |
| MT BoreasProduct tanker | 2 / 2 | 18,000 / 18,374 | 4,204 / 4,186 | 415k / 435k | +20k |
| MT CalypsoChemical tanker | 2 / 2 | 15,500 / 15,946 | 3,704 / 3,626 | 346k / 379k | +33k |
| MT DelphineChemical tanker | 2 / 3 | 15,000 / 15,338 | 3,603 / 3,574 | 323k / 329k | +6k |
| MV EiraBulk carrier | 2 / 1 | 13,500 / 12,479 | 3,303 / 3,294 | 277k / 232k | −45k |
| MV FjordBulk carrier | 2 / 1 | 13,000 / 12,012 | 3,303 / 3,314 | 248k / 204k | −44k |
| OSV GaiaOffshore supply | 2 / 3 | 11,000 / 10,732 | 2,903 / 2,903 | 48k / 22k | −26k |
| OSV HelixOffshore supply | 2 / 1 | 10,500 / 10,198 | 2,903 / 2,890 | 20k / 11k | −8k |
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.