About this template
An Excel cost breakdown structure (CBS) for tracking a newbuild budget against commitments and spend. It is intended for yard cost controllers and project managers, and for owner's teams who want a simple category view of where the contract money is going.
What's inside: one worksheet, "Cost Breakdown", with a header for vessel, yard, total contract value and reporting date. The table has eight columns: CBS Code, Cost Category, Budget, Committed, Actual to Date, Remaining, % Spent and Notes. Ten top-level categories are pre-filled: hull structure and steel, machinery and propulsion, outfitting, electrical and automation, painting and coating, installation of owner-furnished equipment, class and certification, project management and engineering, yard overheads and facilities, and contingency. Each row carries sample figures and a short note, and the budgets add up to a sample contract value of USD 18.5 million. A total row sums the columns, and a clustered column chart below the table compares budget with actual spend for each category.
How to use it: enter your own contract value and split it across the categories, or replace the categories with your yard's cost codes. Update Committed as purchase orders and subcontracts are placed, and Actual as invoices are booked. Compare committed with budget on each row, because an over-commitment usually shows up there before it reaches actual cost.
Limits: Remaining (budget minus actual) and % Spent are calculated on each category row and in the total row, but Committed is not compared with Budget, so over-commitment is not flagged. There is a single level of breakdown, with no sub-codes, currency conversion or forecast-at-completion column.
