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 Jun 2026
| Vessel | Off-hire days B / A | TCE/day B / A | Running cost/day B / A | Result B / A | Var. |
|---|---|---|---|---|---|
| MT AsterProduct tanker | 6 / 8 | 18,500 / 19,400 | 4,121 / 4,182 | 1,382k / 1,476k | +94k |
| MT BoreasProduct tanker | 6 / 15 | 18,000 / 18,801 | 4,221 / 4,705 | 1,277k / 1,142k | −135k |
| MT CalypsoChemical tanker | 25 / 33 | 15,500 / 16,282 | 3,719 / 3,759 | 768k / 738k | −30k |
| MT DelphineChemical tanker | 6 / 7 | 15,000 / 15,698 | 3,618 / 3,649 | 994k / 1,081k | +87k |
| MV EiraBulk carrier | 6 / 6 | 13,500 / 12,488 | 3,317 / 3,351 | 852k / 652k | −200k |
| MV FjordBulk carrier | 6 / 3 | 13,000 / 11,976 | 3,317 / 3,386 | 764k / 592k | −172k |
| OSV GaiaOffshore supply | 6 / 19 | 11,000 / 10,525 | 2,915 / 2,953 | 149k / −90k | −239k |
| OSV HelixOffshore supply | 6 / 5 | 10,500 / 10,235 | 2,915 / 2,950 | 62k / 5k | −56k |
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.