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 · Aug 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 / 19,753 | 4,157 / 4,301 | 237k / 281k | +44k |
| MT BoreasProduct tanker | 1 / 0 | 18,000 / 19,267 | 4,259 / 4,375 | 219k / 266k | +47k |
| MT CalypsoChemical tanker | 1 / 1 | 15,500 / 16,549 | 3,752 / 3,878 | 182k / 202k | +20k |
| MT DelphineChemical tanker | 1 / 1 | 15,000 / 15,925 | 3,650 / 3,738 | 170k / 190k | +19k |
| MV EiraBulk carrier | 1 / 0 | 13,500 / 12,396 | 3,346 / 3,391 | 146k / 119k | −27k |
| MV FjordBulk carrier | 1 / 1 | 13,000 / 12,029 | 3,346 / 3,426 | 131k / 92k | −39k |
| OSV GaiaOffshore supply | 1 / 1 | 11,000 / 9,986 | 2,941 / 3,027 | 25k / −11k | −36k |
| OSV HelixOffshore supply | 1 / 1 | 10,500 / 10,130 | 2,941 / 3,028 | 10k / −9k | −19k |
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.