THE CONSTRUCTION FINANCIAL OPERATING SYSTEM

8 Steps
60 Days

The financial operating system for commercial subcontractors from under $1M to $100M. Built from 1,008 published data points and the projects behind them.

WHAT THIS IS

CONTROL is a 8 step system for running a commercial subcontracting business on numbers you can see. Each step fixes one specific breakdown, from job cost structure through to the monthly cadence. They work in sequence, and most owners install all eight inside 60 days.

THE BOOK

What people who read it early said

Contracting isn't easy, and in my early days I made it much harder than it needed to be. But Josh's practical approach—and his proven track record—put simple but powerful concepts in the hands of construction owners. Concepts that, if put in place, will dramatically change the arc of your enterprise—and your life. As I read this book, I thought out loud (and also asked Josh): where were you in the mid-90s when I was struggling to get off the ground and gain altitude?!?! Reading this book and following its concepts is almost guaranteed to make you a more capable contractor.
Herb SargentBoard Chair, Sargent
Most contractors don't have a money problem. They have a visibility problem. Josh has built the rare book that fixes it the right way: not with a pep talk, but with a system. Eight steps, one monthly cadence, and a set of numbers you can actually hold your business to. Every chapter earns its place with a real contractor and a real result. If you want control and clarity over where your money goes, read this and then do what it says. The process works. Whether you show up for it is the only variable left.
Dany OrtegaFounder, Concrete Bookkeeping & Consulting
I wasn't expecting a finance book to hit this close to home. What sets this book apart is that it doesn't stop at diagnosing the problem. Josh gives you real, usable solutions pulled straight from the field, not generic advice, but the kind of guidance that comes from someone who's actually been in the trenches with owners like us. I could barely put it down. It took me right back to when I was building my own crews, facing the same struggles so many of us face when we simply don't know what we don't know. This book doesn't just tell you what's broken; it gives you a way to fix it, regardless of whether you just started or have been doing this the same way for decades.
Gloria MarieCo-Founder, GloJoy Construction
AUTHOR
Josh Luebker
JOSH LUEBKER
MASTER ELECTRICIAN · 150+ PROJECTS · $2.1B+ MANAGED

Josh Luebker ran commercial construction projects before he ran the numbers behind them, on data centers, military bases, hospitals, and high-rises. He wrote CONTROL: The Construction Financial Operating System, which is an 8 step framework for commercial subcontractors, and it publishes on October 1, 2026. He is a master electrician who moved into the office and kept the field vocabulary.

Sulphur Prairie Operations LLC maintains the benchmark reference behind these figures. Every edition is reconciled against the newest CFMA survey release before it publishes here. Where a figure changes between editions, the older edition keeps its year in the title so a citation to it stays correct.

8 Steps 60 Days

CONTROL is the full system, written for commercial subcontractors from under $1M to $100M. It publishes on October 1, 2026. 8 steps, 6 working templates, and the order they install in.