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 · Jun 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 / 19,560 | 4,141 / 4,275 | 228k / 232k | +3k |
| MT BoreasProduct tanker | 1 / 1 | 18,000 / 19,051 | 4,242 / 4,331 | 211k / 234k | +23k |
| MT CalypsoChemical tanker | 1 / 2 | 15,500 / 16,542 | 3,737 / 3,804 | 175k / 182k | +7k |
| MT DelphineChemical tanker | 1 / 2 | 15,000 / 15,790 | 3,636 / 3,680 | 164k / 165k | +1k |
| MV EiraBulk carrier | 1 / 2 | 13,500 / 12,536 | 3,333 / 3,426 | 141k / 93k | −47k |
| MV FjordBulk carrier | 1 / 0 | 13,000 / 12,067 | 3,333 / 3,414 | 126k / 104k | −22k |
| OSV GaiaOffshore supply | 1 / 1 | 11,000 / 9,828 | 2,929 / 3,013 | 24k / −17k | −41k |
| OSV HelixOffshore supply | 1 / 1 | 10,500 / 10,286 | 2,929 / 2,980 | 10k / −3k | −12k |
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.