CONTROL: C.F.O.S. Construction Financial Operating System, by Josh Luebker
#1 NEW RELEASE IN FINANCIAL ACCOUNTING

CONTROL

The Construction Financial Operating System. 8 steps, six working templates, and the sequence they install in. It's out now, $9.99 ebook, $24.99 paperback.

STEPS
8
Each one fixes a specific breakdown and feeds the next.
TEMPLATES
6
Chapters 1, 2, 3, 4, 6 and 7 include a QR code to a working file.
INSTALL TIME
60 days
Most owners install all 8 inside it.

An endorsement, the opening of chapter 2, and the part about why an all-in equipment rate hides what the machine actually costs. Nothing to enter, nothing to join.

FROM THE BACK COVER

WHERE IS ALL THE MONEY GOING?

LAUNCH FILM
CONTROL: the construction financial operating system

Your business isn't failing. The calls are coming in, the crews are busy, and you've built something substantial. But at the end of the month, the money's gone—and your end-of-year number never makes sense for how hard you worked. You're doing payroll math at 3 a.m. and watching your line of credit like a gas gauge on empty, with your house, your retirement, and your signature on the line.

Here it is plainly: You don't have a financial operating system. Not a bookkeeper doing their best, not a CPA at tax time, not one more software subscription that doesn't understand construction. You need a system that shows you how money actually moves through your business, and what to do about it when the numbers are wrong.

That's what CONTROL gives you. In eight steps and sixty days, Josh Luebker walks you through the same framework his firm uses to turn stressed, reactive subcontractors into businesses running 22–30% gross profit, 12% net profit, and $650,000 in the bank at all times—where the owner finally pays himself a real salary and can take a week off without everything falling apart.

This is not a book about accounting. It's a book about making you accountable to your business. It works in any software, any spreadsheet, or with pen and paper, because the principles never change.

CONTROL works—but only if you do.

Josh Luebker is the President of SPM The Construction CFO for subcontractors. He and his team have helped contractors from $1 million to $25 million stop chasing money and start keeping it, pulling businesses back from $1.2 million in the red and building them into companies worth running.

WHAT OTHER PEOPLE SAID

Read by contractors, and by the people who clean up after them

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 OrtegaCEO, Concrete Bookkeeping & Consulting
Josh has thrown down an absolute master class in this exceptionally accessible look at what it really takes to run a successful construction company today—mastering cash flow and risk. Whether you've been in the industry for twenty years or twenty minutes, you'll find at least three 'Dang, I wished I'd learned that sooner!!' moments.
Peter HoukPrincipal, National Lien ServicesNational Lien Services is a partner. They published a page about the book and this site links back to them, and nothing is paid in either direction.
Josh is extremely analytical and cares about the financial systems so businesses can run like businesses and not hobbies. We have a shared client who built a landscaping business while working at the power company. His cash flow was all over the place, his pricing was on feeling, and his margin per job was a coin toss. Josh worked to implement the systems shared in this book and watched the debt go down and the cash flow increase.
Goose DunhamOwner and Financial Planner, Flying V FinancialFlying V works alongside SPM and they share clients.
Josh's rare perspective as an owner, operator, and financial expert highlights the common pitfalls in the industry: labor buried in overhead, retention getting taxed before anyone collects it, equipment booked as an expense. I see it constantly, across every trade, and Josh is the first person I've come across who explains why it keeps happening and what to actually do about it.
Gergo SzikszaiPresident, Wayfinder ConsultingWayfinder does the bookkeeping on some SPM client files, which is how he sees this from the inside.
This is one of those rare books that doesn't just tell you what's wrong, it gives you the exact steps to fix it. Josh breaks down the financial side of running a construction company in plain language, without the jargon, so you can put it to work. Whether you're just starting out or you've been at it for decades, there's something in here that will change how you run your business.
Chuck MazzantiSVP, Christensen Group Insurance
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
The Amazon listing for the book: the cover, the title, the authors, and a badge reading number 1 New Release in Financial Accounting.
QUESTIONS

What readers ask

What is CONTROL about?

CONTROL: The Construction Financial Operating System lays out 8 steps that take a commercial subcontractor from guessing to knowing. Job cost structure, equipment cost basis, overhead, estimating alignment, software and bookkeeping, project management standards, monthly cadence, and standards and accountability.

Who is it written for?

Commercial subcontractors from under $1M to $100M doing commercial progress-payment work. Owners, presidents and operators, not accountants.

When does it publish?

It's out now. It reached #1 New Release in Financial Accounting ahead of publication.

What does it cost?

$9.99 for the ebook and $24.99 for the paperback, both on Amazon. The working templates are included rather than sold separately: the codes printed in the book unlock every one of them on this site.

Do the templates come with it?

Six chapters have a QR code that opens the working template for that chapter: chapters 1, 2, 3, 4, 6 and 7. Chapters 5 and 8 don't have one, because what they describe is a cadence rather than a file.

Do I have to read it in order?

The steps install in order because each one needs the one before it in place. Reading out of order is fine. Installing out of order produces numbers the field won't trust.

SEE YOUR OWN NUMBERS
NEXT STEP

Reading CONTROL and want your own numbers checked against the CFOS standard? The Financial Health Snapshot builds a CEO Report from your last twelve months, sets every figure against your trade, and walks you through it on a 60 minute call. SPM The Construction CFO (Sulphur Prairie Management, LLC) is a separate firm, and the same author runs it.

SEE THE FINANCIAL HEALTH SNAPSHOT

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 came out October 1, 2026. He is a master electrician who moved into the office and kept the field vocabulary.

SPM The Construction CFO maintains the benchmark reference behind these figures. Every edition is validated against the newest CFMA and JMCO releases 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's out now. 8 steps, 6 working templates, and the order they install in. $9.99 ebook, $24.99 paperback.