TRADE SERVICE · CONCRETE & MASONRY CLUSTER

FRACTIONAL CFO FOR CONCRETE FLATWORK CONTRACTORS.

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We run the finance function for concrete flatwork subcontractors doing $1M to $12M: job costing aligned to the way you estimate, a 13 week cash flow forecast, monthly WIP, and a CFO in the room every month. Pricing starts at $1,900 per month.

Flatwork sells a tolerance, so the finance function starts by pricing one. Conventional, flat, very flat, and superflat are four different production systems with four different costs, and selling F numbers without pricing F numbers donates the difference between a bull float and a laser screed. We code the finishing window separately from placement, because the slab sets on chemistry's schedule and the overtime that follows is the trade's defining cost, buried inside a blended rate on most jobs. We also treat the ASTM E1155 test as a billable event on the schedule, since flatness measured within 72 hours of final troweling is the slab as placed and anything later is whatever the building did to it.

BY JOSH LUEBKERPublished 2026-08-06Updated 2026-08-06
WHERE CONCRETE FLATWORK LOSES MONEY

THE THREE THINGS THAT DRAIN THE CASH.

LEAK 01

The 72-Hour Window

FF/FL numbers measured within 72 hours of troweling are the slab as placed; anything measured later is the slab as abused. The contractor who commissions and bills the timely test owns the acceptance record; the one who skips it owns whatever the building does to the slab afterward.

LEAK 02

The Tolerance Tier

Conventional, flat, very flat, superflat: each tier is a different production system with different cost. Selling F-numbers without pricing F-numbers donates the difference between a bull float and a laser screed.

LEAK 03

The Finishing Clock

The slab sets on chemistry's schedule and the crew stays until it's done. Finishing-window labor coded inside a blended rate hides the trade's defining overtime pattern, job after job. (cfos-job-profitability-system) ---

HOW SPM FIXES IT

WHAT WE CHANGE.

The 72-hour flatness clock (FF/FL disputes)
Superflat economics (tolerance is a product)
Finishing crew economics on pour night
Joint layout changes (the saw-cut change order)
Small pours and premiums
PRICING

FLAT MONTHLY FEE. NO SURPRISES.

Priced by trailing 12 month revenue. No hourly billing. No payroll. No add-ons.

Last 12 months revenueMonthly fee
Up to $1M$1,900 to $2,900
$1M to $3.5M$2,600 to $3,900
$3.5M to $6.5M$3,800 to $5,700
$6.5M to $9.5M$5,100 to $7,100
$9.5M to $12.5M$6,100 to $8,500
$12.5M to $15.5M$7,400 to $11,000
$15.5M to $18.5M$9,400 to $13,500
$18.5M+Quoted individually

Range reflects the three tiers below. Which one you're in depends on how much of the work you want off your desk. No payroll. No hidden line items.

Core

You stop guessing.

You get the CFO work. Job costing built against the way you estimate, a 13 week cash forecast, monthly WIP, and a meeting every month that ends in decisions rather than a report.

Your bookkeeper keeps doing the books.

Executive

You stop touching the books.

Everything in Core, and we run the bookkeeping and the controllership as well. Nobody in your office is answering coding questions or chasing a reconciliation at month end.

We do the books. No payroll.

Strategic

Every job shows its margin while it's still running.

Everything in Executive, plus the job costing and WIP platform set up, loaded with your cost codes, and managed for you every month. You never have to learn it.

We do the job costing.

Prevailing wage note: Concrete Flatwork work often runs on public bids, which means certified payroll and wage classifications have to line up with the job cost record. ControlQore holds the classification against the cost code, so the certified report and the job cost report come from the same data instead of somebody keying the same numbers twice every week.

COMMON QUESTIONS

FREQUENTLY ASKED.

Flatwork contractors at $1M to $5M net 6 percent on average, rising to 8.5 percent by $25M to $50M; the CFOS target at $1M to $5M is 10 percent. The trade's leaks are tolerance work sold at conventional prices, finishing-window overtime hidden in blended rates, and flatness disputes lost for want of a 72-hour test. Every net profit figure here is stated before taxes, the same basis CFMA reports on, so the two are directly comparable.
Three tiers, and which one you are in depends on how much of the work you want off your desk. Core is where you stop guessing: job costing built against the way you estimate, a 13 week cash forecast, monthly WIP, and a monthly meeting that ends in decisions, while your bookkeeper keeps doing the books. Executive is where you stop touching the books, because we run the bookkeeping and the controllership as well. Strategic is where every job shows its margin while it is still running, because the job costing and WIP platform is set up and managed for you. No payroll. No scope gaps.
Sixty days. We migrate your books back to the start of your last taxable year, set up ControlQore, and build your job costing structure from scratch. Fully operational in two months.
ControlQore is the job costing and WIP platform we use for all clients. Purpose-built for contractors, more affordable than legacy tools, and AI-infused. We set it up and manage it, so you do not have to learn it.
A bookkeeper records what happened. We tell you what it means and what to do about it. We align job costing to your estimates, track WIP monthly, and hold strategic accountability meetings so problems get fixed and not merely documented.
$10.7M+
Client AR Recovered Since 2023
48
Active Trade Specializations
60 DAYS
Average Onboarding Time
WHAT THIS TIES INTO
Josh Luebker, The Construction CFO
Josh Luebker
FRACTIONAL CFO · THE CONSTRUCTION CFO

Former commercial project manager and master electrician: 150+ projects worth $2.1B combined, from $50,000 to $300M. Now fractional CFO to commercial subcontractors.

DO YOU KNOW YOUR TRUE MARGIN ON CONCRETE FLATWORK WORK?

Bring one job. We will show you the difference between what you bid and what it cost.

You don't hire a CFO because it's safe, you do it because the real risk isn't having one.
Book a 20 minute diagnostic

20 minutes. No sales pressure. We will tell you exactly what's broken before we talk about anything else.

OR START WITH THE WORKBOOKS. NO CALL NEEDED.