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TRADE SERVICE · CONCRETE & MASONRY CLUSTER

FRACTIONAL CFO FOR CONCRETE FLATWORK CONTRACTORS.

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We manage 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, absorbed in 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 2026-11-02
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 leaves the trade's defining overtime pattern unseen, job after job.

THE MATH

FROM 8% TO 11.5% NET.

At $1M to $5M, the average concrete flatwork sub earns 22% gross margin and spends 14% of revenue on overhead, which leaves 8% net profit before taxes (Run On CFOS Trade Benchmark Reference). The CFOS target is 11.5% before taxes, the concrete flatwork average plus 3.5 points and never below 10%, where the book CONTROL's 12% is the rule of thumb across trades. It is not the industry average.

The target takes two moves. Overhead comes down 1 point to 13%, and gross margin comes up 2.5 points to 24.5%, so 24.5 minus 13 leaves 11.5. The gross margin points come from the three leaks above, priced and billed, not absorbed. On a $3M year, every point is $30,000.

HOW SPM FIXES IT

WHAT WE CHANGE.

These are the concrete flatwork problems we put a number on first. Each one gets its own cost code, its own line on the schedule of values or its own line in the 13 week cash forecast, so you can read it in the monthly meeting while the job is still open.

GAP CALCULATOR

THE CONCRETE FLATWORK GAP CALCULATOR. AVERAGE AGAINST TARGET, IN DOLLARS.

Put in your annual revenue. You get gross margin, overhead and net profit for concrete flatwork contractors your size: the industry average and the CFOS target, in dollars a year. Nothing you type leaves this page.

Another trade too? The gap calculator for every trade.

Your figures show here once you put in your revenue.

Book a 20 minute call

Why aim for the target. An average is the middle of the pack: about half of companies do worse. And about 6 in 10 construction businesses close within 10 years (U.S. Bureau of Labor Statistics: about 40 percent of construction businesses opened in 2013 were still open in 2023). So the business in the middle is one of the ones that close. On those numbers, average is a business that closes within 10 years. That is why the CFOS target is a requirement.

Want your own numbers against these? The Financial Health Snapshot builds a CEO Report from your last 12 months and sets every figure against your trade.

PRICING

FLAT MONTHLY FEE. NO SURPRISES.

Priced by trailing 12 month revenue. No hourly billing. No payroll. The one-time onboarding fee is right here in the table.

Type a number and your band and its prices show here. The full table is below.

Built for subs doing $1M to $12M. Above $12.5M we quote.

Last 12 months revenueCoreStrategicPlatinumOne-time onboarding
Under $1M$1,900$3,100$3,300$2,500
$1M to $3.5M$2,600$4,100$5,300$4,500
$3.5M to $6.5M$3,800$5,900$8,300$6,000
$6.5M to $9.5M$5,100$7,600$11,800$7,500
$9.5M to $12.5M$6,100$8,900$14,900$9,000
Above $12.5MQuotedQuotedQuotedQuoted

The onboarding fee covers migrating your books back to the start of your last taxable year and getting you fully operational in 60 days. It's billed once, with your first invoice. It's the same for all three tiers, and it moves with your revenue band. Your first month is prorated, and your monthly engagement starts on the first of the first full month.

Just want the setup? Onboarding only is the same onboarding work with no monthly service after it, one time, at the onboarding fee plus $2,000. Start a monthly engagement later and $2,000 counts toward it. It starts at $4,500, and the price for every band is on the pricing page.

The three tier columns are the whole price. Which one fits depends on how much of the work you want off your desk. No payroll. No hidden line items. The onboarding fee is right here in the table.

  • Online software only: QuickBooks, Sage, Viewpoint and similar. No VPN or hosted desktop.
  • Not in any tier: payroll, pay applications, collections on receivables.
  • Pricing valid through 2027.

What Core, Strategic and Platinum each include is on the pricing page.

Prevailing wage note: Concrete Flatwork work often comes from 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, and your office stops keying the same numbers twice every week.

COMMON QUESTIONS

FREQUENTLY ASKED.

Flatwork contractors at $1M to $5M net 8 percent on average, rising to 14 percent by $25M to $50M; the CFOS net profit target is 11.5 percent before taxes at $1M to $5M, the trade average plus 3.5 points. The trade's leaks are tolerance work sold at conventional prices, finishing-window overtime not visible in blended rates, and flatness disputes lost for want of a 72-hour test. Every net profit figure here is gross margin minus overhead, stated before taxes, the same basis CFMA reports net income on.

See the full benchmarks for every revenue band on Run On CFOS.

Usually it needs the CFO work, not a full time CFO. At $5M to $10M, concrete flatwork subs average 10% net profit before taxes (Run On CFOS Trade Benchmark Reference), and the CFOS target is 13.5%. On $5M of revenue every point is $50,000, so that distance is worth $175,000 a year. A full time CFO costs $150,000 or more in salary alone. SPM's published price for $3.5M to $6.5M is $3,800 a month for Core to $8,300 for Platinum.

FF measures flatness (short-range bumps over roughly 2-foot intervals); FL measures levelness (slope over roughly 10-foot intervals), both computed under ASTM E1155 from profiler readings. A floor can be smooth but tilted (high FF, low FL). Specifications state both, often with minimum local values so a passing average can't cover up a failing corner.

The 72-hour rule usually decides it. ASTM E1155 requires measurement within 72 hours of final troweling, before loads and partitions distort the slab; a timely, documented test is the finisher's acceptance record, and a late test measures the building's abuse, not the placement. Commission the test, bill it as a line item, and keep the report.

By the specified F-numbers, not the square footage. FF-50-plus floors for AGVs and defined-traffic aisles require laser screeds, restraightening, and narrow-strip placement; tolerance is the product tier, and conventional-flat pricing on superflat specs donates the hardest work in the trade.

Because finishing follows the concrete's set time, not the clock: the crew stays until the surface is done, at whatever hour the chemistry dictates. Code finishing-window labor separately from placement labor, track it against mix, weather, and admixtures, and price the pattern instead of absorbing it.

A bookkeeper records history. F-number-tiered pricing, 72-hour test protocols, finishing-window labor codes, and small-pour premium discipline are a control system, which is CFO work. SPM operates that financial control function for concrete flatwork contractors.

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. Strategic is where every job shows its margin while it is still open: a bookkeeper we choose does the books and the bank reconciliations, and the job costing and WIP software is set up and managed for you, on your own online software or ours. Platinum is where you approve and the money side gets handled: a controller we choose handles your bills and receivables the way an in-house controller would, and you approve every payment. No payroll. No scope gaps.

Sixty days. We migrate your books back to the start of your last taxable year and build your job costing structure from scratch, and on Strategic and Platinum we set up the job costing and WIP software too. Fully operational in two months. The onboarding fee is one time, the same for every tier, and set by your revenue band.

ControlQore is the job costing and WIP platform we use on the Strategic and Platinum tiers. 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. Core is the CFO work only, so it does not include the software.

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

How concrete flatwork CFO firms compare: the concrete flatwork firm study, with every score and its source.

WHAT ELSE BREAKS IN CONCRETE FLATWORK

MORE PROBLEMS WE PUT A NUMBER ON.

Decorative and elevated-deck divisions

Elevated deck vs slab on grade billing

Decorative work (stamped, stained, polished) is a different margin and warranty world than gray flatwork, and elevated decks pump against gravity with deflection-based levelness rules that differ from slab-on-grade. Both existing pages hold their splits.

Finishing crew economics on pour night

SF cost tracking

Flatwork's labor concentrates in the finishing window: the slab sets on chemistry's schedule, and the crew works until it's done, at whatever hour. Overtime lives inside the product.

Joint layout changes (the saw-cut change order)

Joint layout change order process

Joint layout is engineered, and field changes (added penetrations, revised column lines, owner aesthetics on decorative work) reshuffle sawing time and crack risk. The existing joint-layout.

Small pours and premiums

Small pour premium pricing

Flatwork lives closer to short-load territory than structural concrete: sidewalks, pads, and patch pours ride the $40 to $60 per yard short-load fees and weekend premiums documented in the concrete file.

MORE ON CONCRETE FLATWORK

CONCRETE FLATWORK PROBLEMS, ONE PAGE EACH.

OTHER CONCRETE AND STRUCTURE TRADES

Concrete Flatwork is one of 8 trades in the concrete and structure family on our CFO for subcontractors page. Nearby trades with their own page:

WHAT THIS TIES INTO
Josh Luebker, SPM The Construction CFO
Josh Luebker
FRACTIONAL CFO · SPM THE CONSTRUCTION CFO

Josh Luebker is a master electrician turned construction CFO, president of SPM The Construction CFO and author of CONTROL: C.F.O.S. Construction Financial Operating System.

THE CHEAPER OPTION WORKS. IT TAKES LONGER.

If price comes first, plenty of CFOs and bookkeepers can get your construction company results. It often takes the better part of a year.

If you're a trade contractor, a sub or a GC who wins work, keeps the crews busy and still can't figure out where the money goes, we get in the weeds with you. We change the processes that cost you money on every job, build the ones you're missing and give you the formula, so you see results in 60 to 90 days.

Our guarantee holds when you come to every meeting, do the process and keep a strong pipeline of work. We can fix how your work pays. We can't fix having no work.

DO YOU KNOW YOUR TRUE MARGIN ON CONCRETE FLATWORK WORK?

Twenty minutes of questions about how you price concrete flatwork work, what your jobs come in at once they close, and what keeps landing back on your desk. Nothing gets sold on that call and nothing gets proposed. If Josh can help, you'll set a longer second call.

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 call

20 minutes. Nothing gets sold on this call and nothing gets proposed. Josh asks questions to work out whether he can help at all.

OR START WITH THE WORKBOOKS. NO CALL NEEDED.