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 May 2026
| Vessel | Off-hire days B / A | TCE/day B / A | Running cost/day B / A | Result B / A | Var. |
|---|---|---|---|---|---|
| MT AsterProduct tanker | 5 / 6 | 18,500 / 19,369 | 4,117 / 4,164 | 1,154k / 1,245k | +90k |
| MT BoreasProduct tanker | 5 / 14 | 18,000 / 18,748 | 4,217 / 4,779 | 1,066k / 908k | −158k |
| MT CalypsoChemical tanker | 24 / 31 | 15,500 / 16,222 | 3,715 / 3,750 | 593k / 556k | −37k |
| MT DelphineChemical tanker | 5 / 5 | 15,000 / 15,681 | 3,614 / 3,642 | 830k / 916k | +87k |
| MV EiraBulk carrier | 5 / 4 | 13,500 / 12,478 | 3,313 / 3,336 | 711k / 559k | −152k |
| MV FjordBulk carrier | 5 / 3 | 13,000 / 11,958 | 3,313 / 3,381 | 638k / 489k | −150k |
| OSV GaiaOffshore supply | 5 / 18 | 11,000 / 10,677 | 2,912 / 2,941 | 125k / −74k | −198k |
| OSV HelixOffshore supply | 5 / 4 | 10,500 / 10,224 | 2,912 / 2,944 | 52k / 8k | −44k |
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.