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 Jul 2026
| Vessel | Off-hire days B / A | TCE/day B / A | Running cost/day B / A | Result B / A | Var. |
|---|---|---|---|---|---|
| MT AsterProduct tanker | 7 / 8 | 18,500 / 19,458 | 4,125 / 4,188 | 1,620k / 1,761k | +141k |
| MT BoreasProduct tanker | 7 / 15 | 18,000 / 18,856 | 4,225 / 4,639 | 1,496k / 1,409k | −87k |
| MT CalypsoChemical tanker | 26 / 33 | 15,500 / 16,325 | 3,722 / 3,767 | 951k / 960k | +9k |
| MT DelphineChemical tanker | 7 / 9 | 15,000 / 15,705 | 3,622 / 3,662 | 1,164k / 1,250k | +86k |
| MV EiraBulk carrier | 7 / 7 | 13,500 / 12,470 | 3,320 / 3,364 | 998k / 757k | −241k |
| MV FjordBulk carrier | 7 / 5 | 13,000 / 11,962 | 3,320 / 3,387 | 896k / 673k | −223k |
| OSV GaiaOffshore supply | 7 / 21 | 11,000 / 10,443 | 2,918 / 2,960 | 175k / −113k | −288k |
| OSV HelixOffshore supply | 7 / 6 | 10,500 / 10,236 | 2,918 / 2,951 | 72k / 1k | −71k |
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.