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 Aug 2026
| Vessel | Off-hire days B / A | TCE/day B / A | Running cost/day B / A | Result B / A | Var. |
|---|---|---|---|---|---|
| MT AsterProduct tanker | 8 / 8 | 18,500 / 19,497 | 4,129 / 4,203 | 1,857k / 2,042k | +185k |
| MT BoreasProduct tanker | 8 / 15 | 18,000 / 18,912 | 4,230 / 4,606 | 1,715k / 1,675k | −40k |
| MT CalypsoChemical tanker | 27 / 34 | 15,500 / 16,358 | 3,726 / 3,781 | 1,133k / 1,162k | +29k |
| MT DelphineChemical tanker | 8 / 10 | 15,000 / 15,734 | 3,625 / 3,672 | 1,334k / 1,439k | +105k |
| MV EiraBulk carrier | 8 / 7 | 13,500 / 12,461 | 3,323 / 3,367 | 1,144k / 876k | −268k |
| MV FjordBulk carrier | 8 / 6 | 13,000 / 11,971 | 3,323 / 3,392 | 1,027k / 765k | −262k |
| OSV GaiaOffshore supply | 8 / 22 | 11,000 / 10,381 | 2,920 / 2,968 | 200k / −124k | −324k |
| OSV HelixOffshore supply | 8 / 7 | 10,500 / 10,222 | 2,920 / 2,961 | 83k / −8k | −91k |
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.