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CONTROL: THE CONSTRUCTION FINANCIAL OPERATING SYSTEM 8 STEPS · 60 DAYS · YOUR BUSINESS FINALLY MAKES SENSE JOSH LUEBKER · MASTER ELECTRICIAN · $2.1B+ IN PROJECTS MANAGED 49 TRADES · STARTUP TO $50M · AVAILABLE OCT 1, 2026 CONTROL: THE CONSTRUCTION FINANCIAL OPERATING SYSTEM 8 STEPS · 60 DAYS · YOUR BUSINESS FINALLY MAKES SENSE JOSH LUEBKER · MASTER ELECTRICIAN · $2.1B+ IN PROJECTS MANAGED 49 TRADES · STARTUP TO $50M · AVAILABLE OCT 1, 2026
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CONTROL works for any trade-based subcontractor doing 70% or more commercial progress-payment work, from startup to $50M. The 8-step financial operating system is the same regardless of trade, but the specific cash failure points, billing structures, and job costing requirements are different for every trade. Every trade below is tagged with its CSI MasterFormat division. Search or filter to find yours, then click through to its hub page.

Every trade below links to its own hub page with the specific cash problems, the CONTROL chapters that fix them, and proof. 24 trades also have a full operating system built at constructioncfo.net, linked from the hub. If your trade's operating system is marked Coming Soon, join the waitlist and you will be notified when it goes live.

BY JOSH LUEBKER  ·  UPDATED JUL 2026  ·  24 OS LIVE · 25 OS COMING SOON
49
Total trades
24
Live OS pages
19
CSI divisions
$50M
Max revenue served
Showing all 49 trades · 24 with live OS pages
Acoustical Ceiling COMING SOON
DIV 09 · FINISHES
Grid vs tile billing separation, production rate by ceiling type, coordination delay recovery
Carpentry COMING SOON
DIV 06 · WOOD & PLASTICS
Rough vs finish billing separation, material and labor mix by work type, punch list cost tracking
Civil LIVE
DIV 31 · EARTHWORK
DOT pay cycles, unit price variance, equipment utilization, mobilization/demob recovery
Concrete LIVE
DIV 03 · CONCRETE
Labor cost per yard, pre-pour/post-pour billing cycles, SOV front-loading, ready-mix procurement
Concrete Flatwork LIVE
DIV 03 · CONCRETE
SF unit cost tracking, pour schedule billing, weather protection cost allocation
Curtain Wall COMING SOON
DIV 08 · OPENINGS
Panel-based billing, engineering and mock-up cost allocation, sequential installation cash gaps
Demolition LIVE
DIV 02 · EXISTING CONDITIONS
Mobilization cash flow, hazmat discovery billing, tipping fee variance, salvage value recognition
Dewatering COMING SOON
DIV 31 · EARTHWORK
Equipment rental vs owned cost basis, pump hours job costing, standby billing recovery
Door & Hardware COMING SOON
DIV 08 · OPENINGS
Procurement float on hollow metal and hardware sets, delayed delivery billing, installation sequence gaps
Drywall LIVE
DIV 09 · FINISHES
Floor-by-floor job costing, ceiling height production rate impact, board type substitution changes
EIFS / Stucco LIVE
DIV 07 · THERMAL & MOISTURE
SF production rates, 3-coat vs EIFS billing structure, renovation vs new construction rates
Electrical LIVE
DIV 26 · ELECTRICAL
Material buyout timing, switchgear deposits, rough-in to trim-out cash hole, prevailing wage overhead
Elevator / Conveyance COMING SOON
DIV 14 · CONVEYING EQUIPMENT
Modernization vs new install billing, maintenance contract revenue baseline, inspection milestone billing
Erosion Control LIVE
DIV 31 · EARTHWORK
Per-site profitability tracking, hydroseeding cost codes, maintenance billing vs installation billing
Excavation LIVE
DIV 31 · EARTHWORK
Production rate job costing, soil classification cost codes, equipment utilization and idle cost
Fencing COMING SOON
DIV 32 · EXTERIOR IMPROVEMENTS
Linear foot job costing, material procurement lead time, installation crew efficiency tracking
Fiber LIVE
DIV 27 · COMMUNICATIONS
T&M rate on annual utilization, carrier billing cycles, revenue mix strategy, utilization-based overhead
Fire Alarm COMING SOON
DIV 28 · SAFETY & SECURITY
Programming and commissioning billing, AHJ inspection delay recovery, T&M vs lump sum billing mix
Fire Protection COMING SOON
DIV 21 · FIRE SUPPRESSION
Inspection and test billing milestones, material lead time cash flow, design-build overhead allocation
Flooring COMING SOON
DIV 09 · FINISHES
SF production by floor type, material procurement timing, moisture testing delay billing
Framing LIVE
DIV 06 · WOOD & PLASTICS
Floor-by-floor job costing, lumber escalation change orders, MEP conflict rework billing
Glazing COMING SOON
DIV 08 · OPENINGS
Unit count job costing, lead time material procurement cash flow, field measure change orders
Grading LIVE
DIV 31 · EARTHWORK
Cut/fill variance change orders, fuel and equipment job costing, seasonal cash flow gaps
Insulation LIVE
DIV 07 · THERMAL & MOISTURE
SF production job costing, spray foam waste factor, pipe vs batt vs spray cost codes
Interiors (General) LIVE
DIV 09 · FINISHES
Multi-trade self-perform job costing, scope boundary change orders, finish schedule sequencing billing
Land Clearing COMING SOON
DIV 31 · EARTHWORK
Acreage-based production tracking, disposal cost codes, equipment mobilization recovery
Landscaping / Irrigation COMING SOON
DIV 32 · EXTERIOR IMPROVEMENTS
Plant material procurement timing, warranty period cost tracking, seasonal cash flow management
Low Voltage COMING SOON
DIV 27 · COMMUNICATIONS
Systems integration billing milestones, equipment procurement timing, commissioning delay recovery
Marine LIVE
DIV 35 · MARINE CONSTRUCTION
Port authority pay cycles, barge mobilization recovery, per-project bonding documentation, international vendor payments
Masonry LIVE
DIV 04 · MASONRY
Labor productivity job costing, scaffold cost allocation, material waste variance tracking
Mechanical (HVAC) COMING SOON
DIV 23 · HVAC
Equipment procurement deposits, balancing and commissioning billing, startup delay cost recovery
Millwork / Casework COMING SOON
DIV 06 · WOOD & PLASTICS
Shop fabrication vs field install billing, lead time procurement cash flow, field measure change orders
Painting COMING SOON
DIV 09 · FINISHES
SF production by surface type, prep vs finish billing separation, touch-up and punch list cost codes
Paving LIVE
DIV 32 · EXTERIOR IMPROVEMENTS
Tonnage cost tracking, seasonal asphalt availability, equipment fleet ROI calculation
Plumbing COMING SOON
DIV 22 · PLUMBING
Rough-in to finish billing delay, inspection delay standby billing, material escalation on copper and pipe
Post-Tension COMING SOON
DIV 03 · CONCRETE
Strand footage job costing, anchor and coupler material tracking, pour sequence billing
Precast COMING SOON
DIV 03 · CONCRETE
Plant vs field cost separation, delivery and erection billing, connection detail change orders
Reinforcing Steel COMING SOON
DIV 03 · CONCRETE
Ton-based production tracking, material escalation change orders, placement vs fabrication billing
Roofing (Commercial) COMING SOON
DIV 07 · THERMAL & MOISTURE
Square-based production tracking, tear-off vs new install billing, warranty work cost separation
Security Systems LIVE
DIV 28 · SAFETY & SECURITY
Equipment procurement float, commissioning milestone billing, service contract revenue baseline
Shoring & Shielding COMING SOON
DIV 31 · EARTHWORK
Daily rental rate recovery, engineer of record cost allocation, extended duration billing
Sitework LIVE
DIV 31 · EARTHWORK
Developer slow pay, scope creep billing, weather delay recovery, large site cash gaps
Striping COMING SOON
DIV 32 · EXTERIOR IMPROVEMENTS
Linear foot production tracking, material cost per job, mobilization recovery on small jobs
Structural Steel LIVE
DIV 05 · METALS
Connection count job costing, shop drawing approval delays, crane rental cost by lift
SWPPP LIVE
DIV 31 · EARTHWORK
Multi-site portfolio job costing, rain event billing, BMP material cost tracking, seasonal cash forecast
Telecom LIVE
DIV 27 · COMMUNICATIONS
Carrier pay cycles, OSP T&M pricing, structured cabling revenue base, deployment schedule cash gaps
Tilt-Up COMING SOON
DIV 03 · CONCRETE
Panel count job costing, crane rental by lift, embeds and blockouts as separate SOV lines
Underground Utility LIVE
DIV 33 · UTILITIES
Municipal 90-day pay cycles, permit delay cash flow, pipe material escalation on long jobs
Waterproofing LIVE
DIV 07 · THERMAL & MOISTURE
SF production job costing, substrate prep billing, cure time weather delay recovery

YOUR TRADE IS IN HERE.

CONTROL works for all 49 trades using the same eight-step system, applied differently to each one. Get the book and build it yourself, or work with SPM The Construction CFO to have it installed for you.

JOIN THE WAITLIST →
Josh Luebker, Author of CONTROL
JOSH LUEBKER
AUTHOR · MASTER ELECTRICIAN · PRESIDENT, SPM THE CONSTRUCTION CFO

Josh Luebker is a former commercial construction PM and master electrician. He has managed 150+ projects totaling $2.1B+ across Google data centers, military bases, hospitals, and high-rises. CONTROL is built on what works in the field across all of these trades, not theory.

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