THE CONSTRUCTION FINANCIAL OPERATING SYSTEM

RUN. ON. C.F.O.S.

QUICK ANSWER

C.F.O.S. stands for Construction Financial Operating System, the 8-step framework that installs visibility, accountability, and cash control into a trade-based subcontracting business. Running right, it delivers 22–30% gross profit per project, 12% net profit, and $650K in the bank at all times. The CONTROL book teaches every step, and The Construction CFO installs it for you.

Most trade contractors have a bookkeeper, accounting software, and a CPA they see once a year at tax time. None of that is a financial operating system. CONTROL connects all of it, so the numbers you see are real, the decisions you make are informed, and the business builds wealth instead of just staying afloat.

BY JOSH LUEBKER · UPDATED JUNE 2026

22–30%

Gross profit per project

12%

Net profit target

$650K

In the bank at all times

THE 8 STEPS

Job Cost Structure

7 categories, 3 levels. Every dollar tracked by project so you know exactly what each job cost you to build. Learn more →

Equipment Cost Basis

True daily, weekly, and monthly cost per piece of equipment. Stop deploying equipment at rates that lose money. Learn more →

Overhead Calculation

Most contractors think they run 10% overhead. Most are running 25–42%. This step finds your real number. Learn more →

Estimating System

Align every estimate line item 1:1 to a job cost code. Compare apples to apples instead of guessing after the fact. Learn more →

Software & Bookkeeping

The right setup so your PM pulls live job cost data in 30 seconds instead of waiting three days for a report nobody trusts. Learn more →

Project Management Standards

Bill on the 15th. Send every change order. Notice of nonpayment on day 40. Standards your PM executes without waiting for you. Learn more →

Monthly Cadence

Weekly bookkeeping. Books close by the 10th. Cost to complete. The CEO report. 5 hours a month. That is it. Learn more →

Standards & Accountability

The system that keeps everything running without the owner in every meeting and every decision. Proactive, not reactive. Learn more →

WHAT IT LOOKS LIKE WHEN IT IS RUNNING

$180K

Owner salary + draws

$1.2M

Working capital available

$7M

Aggregate bonding capacity

5 HRS

Owner time per month

PROOF

CONCRETE · $4.9M

$161K → $1.1M

Net profit. Same revenue. Same crews. Case study →

CIVIL · $3.4M

4 MCAs Eliminated

Overhead 32%→15%. GP 5%→33%. 30 days. Case study →

ELECTRICAL · $2.3M

$365K AR

Recovered. LOC paid off in 30 days. Case study →

SWPPP · $4.2M

$24K → $1.1M

Net profit. Year two. Case study →

49 TRADES · ORGANIZED BY PHASE OF WORK

CONTROL works for any trade-based subcontractor doing commercial progress-payment work. Find your trade, read why contractors in your trade run out of cash, and see how the system fixes it.

VIEW ALL 49 TRADES →

WANT IT INSTALLED FOR YOU?

The CONTROL book teaches you how to build the system yourself. The Construction CFO, Sulphur Prairie Management, builds and runs it for you. Same system, same outcomes. Different path to get there.

$1,900/mo

Core Financial, starting at

60 Days

To fully operational

5 Hrs/mo

Owner time once running

Serving commercial subcontractors doing $1M–$12M across 24 trades. No payroll. No scope gaps. Everything included in a flat monthly fee.

BOOK A FREE CALL → CONSTRUCTIONCFO.NET →

FREQUENTLY ASKED QUESTIONS

What is Run. On. C.F.O.S.?

C.F.O.S. stands for Construction Financial Operating System. It is the 8-step financial framework that installs visibility, accountability, and cash control into a trade-based subcontracting business. When running right: 22–30% gross profit per project, 12% net profit, $650K in the bank, and an owner spending about 5 hours a month on financials.

What are the 8 steps of CONTROL?

The 8 steps are: Job Cost Structure, Equipment Cost Basis, Overhead Calculation, Estimating System, Software and Bookkeeping Alignment, Project Management Standards, Monthly Cadence (CEO Report), and Standards and Accountability.

How long does it take to implement?

You can implement all 8 steps in as little as 60 days. Some contractors take a year. Either way you will see results within 30 to 60 days of completing each individual step.

Who is CONTROL for?

Trade-based subcontractors doing 70% or more commercial progress-payment work: concrete, electrical, civil, SWPPP, masonry, framing, demolition, paving, and 40+ more trades, from startup to $50M in revenue.

What is the difference between the book and The Construction CFO?

The CONTROL book teaches you how to build the system yourself, all 8 steps with templates. The Construction CFO at constructioncfo.net builds and runs the system for you as a done-for-you fractional CFO service. Same system. Different paths.

JOSH LUEBKER

AUTHOR · MASTER ELECTRICIAN · FOUNDER, SULPHUR PRAIRIE MANAGEMENT

Former commercial construction PM and master electrician. Managed 150+ projects totaling $2.1B+, including Google data centers, military bases, hospitals, and high-rises. CONTROL is built on what works in the field, not what looks good on a spreadsheet.

THE CONSTRUCTION CFO → GET THE BOOK → LINKEDIN →

EIGHT STEPS. SIXTY DAYS.

Implement CONTROL and see results within 30–60 days of each step. Join the waitlist for the book.

JOIN THE WAITLIST →