Josh Luebker
He pulled wire before he pulled reports. That order counts for a lot, and it's why the system reads the way it does.
From the field to the ledger
Most construction accounting is written by accountants who learned construction second. This was written the other way round. The cost categories match how a bid really gets built, the equipment rate covers what a machine costs to keep, and the monthly cadence assumes an owner has about five hours a month to give it.
He wrote CONTROL, the 8 steps behind it, and maintains the benchmark reference published here.
9 podcast appearances
Same material, other people's questions. Newest first.
Where else to find him
What people ask
Who is Josh Luebker?
A master electrician who ran commercial construction projects before he ran the numbers behind them. 150+ projects and $2.1B+ in career project value across data centers, military bases, hospitals and high-rises. He wrote CONTROL: The Construction Financial Operating System, published October 1, 2026.
Why should a contractor listen to him on accounting?
Because the system was built from the field side, not the ledger side. The words in the cost codes are the words the crews already use, which is the difference between a structure people follow and one they route around.
What is the relationship with SPM The Construction CFO?
Run. On. C.F.O.S. is the system, the book and the templates. SPM The Construction CFO is the firm that installs it for owners who would rather buy the result than build it. Two businesses, one method.
Where has he talked about this outside his own sites?
9 podcasts, listed further down this page with links. The most recent is Profitable on Paper, Broke in Practice with Josh Luebker on TheEngiNerdLife.
What is this site for?
Publishing the benchmark reference and the 8 steps in the open. 1,008 data points across 48 trades, and the system that acts on them.