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 · Mar 2026
| Vessel | Off-hire days B / A | TCE/day B / A | Running cost/day B / A | Result B / A | Var. |
|---|---|---|---|---|---|
| MT AsterProduct tanker | 1 / 2 | 18,500 / 19,744 | 4,116 / 4,263 | 238k / 252k | +14k |
| MT BoreasProduct tanker | 1 / 1 | 18,000 / 18,984 | 4,217 / 4,276 | 220k / 248k | +28k |
| MT CalypsoChemical tanker | 20 / 27 | 15,500 / 16,498 | 3,715 / 3,838 | −111k / −220k | −109k |
| MT DelphineChemical tanker | 1 / 1 | 15,000 / 15,800 | 3,614 / 3,675 | 171k / 195k | +24k |
| MV EiraBulk carrier | 1 / 2 | 13,500 / 12,399 | 3,313 / 3,360 | 147k / 99k | −48k |
| MV FjordBulk carrier | 1 / 1 | 13,000 / 11,843 | 3,313 / 3,438 | 132k / 93k | −39k |
| OSV GaiaOffshore supply | 1 / 1 | 11,000 / 10,592 | 2,912 / 2,928 | 26k / 15k | −11k |
| OSV HelixOffshore supply | 1 / 0 | 10,500 / 10,283 | 2,912 / 2,959 | 11k / 15k | +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.