A CFO for a commercial interior contractor needs to understand that millwork and specialty finishes have different cost structures, that tenant improvement schedules move constantly delaying billing milestones while costs keep running, and that TI pay apps sometimes need approval from a tenant, a landlord, and a property manager before the GC pays. Generic CFOs do not understand any of this. SPM builds the job costing and billing structure around how interior work actually flows.
Commercial interior contractors doing millwork, specialty finishes, built-ins, and tenant improvement fit-out for commercial tenants and landlords have a financial structure that rewards per-work-type job costing more than almost any other trade. Millwork has high material cost and moderate labor. Specialty finishes have high labor and low material. Built-ins have both. When these run in one cost bucket, estimating is always calibrated to the blended average -- and the average is wrong for each work type individually.
BY JOSH LUEBKERPublished: June 2026Updated: June 2026
WHAT CFO SERVICES LOOK LIKE FOR INTERIOR
What CFOS Delivers for Interior Contractors
Per-work-type job costing -- millwork, specialty finishes, built-ins, and TI packages tracked separately so estimating calibrates to actual cost by work type
SOV structured with mobilization and material procurement as front-loaded line items -- TI schedule delays do not prevent early cost recovery
Multi-party billing cutoff tracking -- tenant, landlord, property manager, and GC cutoff dates all tracked and submissions go in 48 hours early
TI schedule monitoring -- billing milestone delays flagged 3--4 weeks out so cost-to-complete stays accurate and cash forecast updates
13-week cash forecast -- map expected draw receipts from TI clients and commercial GCs against committed costs 8--10 weeks out
Weekly AR follow-up -- anything over 30 days gets a call that week from the right person in the chain
Monthly CEO report -- revenue by work type, gross margin by work type, overhead, net profit, cash -- one meeting, one hour
Installs per-work-type job costing so millwork and specialty finishes show their real margins independently. Structures the SOV with front-loaded mobilization and material procurement so TI schedule delays do not create cash gaps. Tracks multi-party billing cutoffs. Builds a 13-week cash forecast around TI billing timelines.
