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 · Apr 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 / 19,661 | 4,125 / 4,154 | 229k / 236k | +8k |
| MT BoreasProduct tanker | 1 / 10 | 18,000 / 18,953 | 4,225 / 6,989 | 211k / −19k | −231k |
| MT CalypsoChemical tanker | 1 / 1 | 15,500 / 16,395 | 3,722 / 3,836 | 176k / 193k | +18k |
| MT DelphineChemical tanker | 1 / 1 | 15,000 / 16,007 | 3,622 / 3,740 | 164k / 183k | +19k |
| MV EiraBulk carrier | 1 / 1 | 13,500 / 12,518 | 3,320 / 3,397 | 141k / 105k | −35k |
| MV FjordBulk carrier | 1 / 0 | 13,000 / 11,907 | 3,320 / 3,388 | 126k / 98k | −28k |
| OSV GaiaOffshore supply | 1 / 1 | 11,000 / 10,639 | 2,917 / 3,011 | 24k / 6k | −18k |
| OSV HelixOffshore supply | 1 / 1 | 10,500 / 10,171 | 2,917 / 3,027 | 10k / −6k | −16k |
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.