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 · May 2026
| Vessel | Off-hire days B / A | TCE/day B / A | Running cost/day B / A | Result B / A | Var. |
|---|---|---|---|---|---|
| MT AsterProduct tanker | 1 / 0 | 18,500 / 19,649 | 4,133 / 4,276 | 238k / 279k | +41k |
| MT BoreasProduct tanker | 1 / 1 | 18,000 / 19,085 | 4,234 / 4,271 | 220k / 244k | +25k |
| MT CalypsoChemical tanker | 1 / 1 | 15,500 / 16,540 | 3,730 / 3,813 | 183k / 204k | +21k |
| MT DelphineChemical tanker | 1 / 0 | 15,000 / 15,879 | 3,629 / 3,645 | 171k / 209k | +38k |
| MV EiraBulk carrier | 1 / 0 | 13,500 / 12,515 | 3,326 / 3,332 | 147k / 123k | −24k |
| MV FjordBulk carrier | 1 / 1 | 13,000 / 12,017 | 3,326 / 3,444 | 132k / 94k | −38k |
| OSV GaiaOffshore supply | 1 / 13 | 11,000 / 10,709 | 2,923 / 2,958 | 26k / −117k | −143k |
| OSV HelixOffshore supply | 1 / 2 | 10,500 / 10,268 | 2,923 / 2,952 | 11k / −12k | −23k |
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.