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 Mar 2026
| Vessel | Off-hire days B / A | TCE/day B / A | Running cost/day B / A | Result B / A | Var. |
|---|---|---|---|---|---|
| MT AsterProduct tanker | 3 / 4 | 18,500 / 19,173 | 4,108 / 4,129 | 688k / 729k | +42k |
| MT BoreasProduct tanker | 3 / 3 | 18,000 / 18,584 | 4,208 / 4,217 | 635k / 683k | +48k |
| MT CalypsoChemical tanker | 22 / 29 | 15,500 / 15,982 | 3,707 / 3,699 | 234k / 158k | −76k |
| MT DelphineChemical tanker | 3 / 4 | 15,000 / 15,499 | 3,607 / 3,609 | 494k / 524k | +30k |
| MV EiraBulk carrier | 3 / 3 | 13,500 / 12,452 | 3,307 / 3,317 | 424k / 331k | −93k |
| MV FjordBulk carrier | 3 / 2 | 13,000 / 11,955 | 3,307 / 3,357 | 380k / 297k | −83k |
| OSV GaiaOffshore supply | 3 / 4 | 11,000 / 10,683 | 2,906 / 2,912 | 74k / 38k | −37k |
| OSV HelixOffshore supply | 3 / 1 | 10,500 / 10,228 | 2,906 / 2,913 | 31k / 26k | −5k |
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.