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 Sep 2026
| Vessel | Off-hire days B / A | TCE/day B / A | Running cost/day B / A | Result B / A | Var. |
|---|---|---|---|---|---|
| MT AsterProduct tanker | 9 / 10 | 18,500 / 19,527 | 4,133 / 4,209 | 2,084k / 2,277k | +193k |
| MT BoreasProduct tanker | 9 / 16 | 18,000 / 18,916 | 4,234 / 4,584 | 1,925k / 1,904k | −21k |
| MT CalypsoChemical tanker | 28 / 36 | 15,500 / 16,351 | 3,730 / 3,777 | 1,307k / 1,337k | +29k |
| MT DelphineChemical tanker | 9 / 12 | 15,000 / 15,760 | 3,629 / 3,677 | 1,498k / 1,610k | +112k |
| MV EiraBulk carrier | 26 / 25 | 13,500 / 12,459 | 3,327 / 3,373 | 1,054k / 768k | −287k |
| MV FjordBulk carrier | 9 / 6 | 13,000 / 11,957 | 3,327 / 3,388 | 1,152k / 862k | −290k |
| OSV GaiaOffshore supply | 9 / 23 | 11,000 / 10,325 | 2,923 / 2,969 | 224k / −136k | −360k |
| OSV HelixOffshore supply | 9 / 9 | 10,500 / 10,216 | 2,923 / 2,965 | 92k / −26k | −118k |
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.