CONTROL
The Construction Financial Operating System. 8 steps, six working templates, and the sequence they install in. It publishes on October 1, 2026.
What is in it
Published, not asserted
Every benchmark the book refers to is published here in full, with sources.
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 publishes on October 1, 2026. It reached #1 New Release in Financial Accounting ahead of publication.
Do the templates come with it?
Six chapters carry 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 to be true. Reading out of order is fine. Installing out of order produces numbers nobody trusts.
Josh Luebker ran commercial construction projects before he ran the numbers behind them, on data centres, military bases, hospitals, and high-rises. He wrote CONTROL: The Construction Financial Operating System, which is an eight-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.