TRADE SERVICE · CIVIL & EARTHWORK CLUSTER

FRACTIONAL CFO FOR PAVING CONTRACTORS.

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We run the finance function for paving 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.

Paving buys by the ton and sells by the square yard at a depth, so the first report we build reconciles plant tickets against placed quantity on every job. Waste, over-depth, and handwork all live in that spread, and a quarter inch of over-depth across a big lot is an invisible donation nobody catches without the reconciliation. We carry index-tied escalation language into private bids, because DOT contracts adjust pay to the liquid asphalt index automatically and most private contracts leave the same contractor fully exposed on the same commodity. Then we build a winter reserve against a compressed season, since plant windows and temperature floors concentrate the year's revenue while the fleet and the overhead run twelve months.

BY JOSH LUEBKERPublished 2026-08-06Updated 2026-08-06
WHERE PAVING LOSES MONEY

THE THREE THINGS THAT DRAIN THE CASH.

LEAK 01

The Unhedged Tuesday

DOT work adjusts pay to the liquid asphalt index automatically; private work leaves the same contractor fully exposed on the same commodity. Carrying index-tied escalation language into private bids is the trade's single highest-value contract habit.

LEAK 02

The Ticket-to-Yield Gap

Bought by the ton, sold by the square yard: waste, over-depth, and handwork live in the spread between plant tickets and placed quantity, and nobody sees the donation until the reconciliation runs per job.

LEAK 03

The Ninety-Day Season

Plant schedules, temperature floors, and a compressed calendar concentrate the year's revenue into a window, while the fleet and the overhead run twelve months. The winter reserve isn't a luxury; it's the business model. (cfos-working-capital-system) ---

HOW SPM FIXES IT

WHAT WE CHANGE.

The escalation clause DOT gives you and private work doesn't
Plant availability and the paving window
Tonnage is the truth (yield tracking)
Subgrade acceptance (pave over it, own it)
The maintenance annuity (crack seal, striping, sealcoat)
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: Paving 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.

Paving contractors at $1M to $5M net 5.5 percent on average, rising to 8 percent by $25M to $50M; the CFOS target at $1M to $5M is 10 percent. The gap concentrates in unhedged asphalt exposure on private work, ticket-to-yield leakage, and a fleet carried through the off-season. 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 construction project manager and master electrician. Managed 150+ projects worth more than $2.1B combined, with individual jobs from $50,000 to $300M, including data centers, military bases, hospitals, and high-rises. Now fractional CFO for commercial subcontractors doing $1M to $12M through Sulphur Prairie Management.About Josh  | LinkedIn

DO YOU KNOW YOUR TRUE MARGIN ON PAVING 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.