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 Apr 2026
| Vessel | Off-hire days B / A | TCE/day B / A | Running cost/day B / A | Result B / A | Var. |
|---|---|---|---|---|---|
| MT AsterProduct tanker | 4 / 6 | 18,500 / 19,293 | 4,112 / 4,135 | 917k / 966k | +49k |
| MT BoreasProduct tanker | 4 / 13 | 18,000 / 18,653 | 4,213 / 4,910 | 846k / 664k | −183k |
| MT CalypsoChemical tanker | 23 / 30 | 15,500 / 16,115 | 3,711 / 3,733 | 410k / 352k | −58k |
| MT DelphineChemical tanker | 4 / 5 | 15,000 / 15,627 | 3,611 / 3,642 | 659k / 707k | +49k |
| MV EiraBulk carrier | 4 / 4 | 13,500 / 12,469 | 3,310 / 3,337 | 565k / 436k | −128k |
| MV FjordBulk carrier | 4 / 2 | 13,000 / 11,943 | 3,310 / 3,365 | 507k / 395k | −112k |
| OSV GaiaOffshore supply | 4 / 5 | 11,000 / 10,672 | 2,909 / 2,937 | 99k / 44k | −55k |
| OSV HelixOffshore supply | 4 / 2 | 10,500 / 10,214 | 2,909 / 2,942 | 41k / 20k | −21k |
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.