TRADE SERVICE · CONCRETE & MASONRY CLUSTER

FRACTIONAL CFO FOR PRECAST CONCRETE CONTRACTORS.

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We run the finance function for precast concrete 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.

Precast is a factory that gets paid like a subcontractor, so the first thing we fix is who finances the yard. Cost is incurred at casting and construction terms release money at delivery and erection, which means every finished piece standing in the yard is your working capital, and stored-materials billing with insurance, marking, and inspection provisions is the clause that decides whose. We build bed-day cost rates and a mould amortization schedule next, because plant capacity is beds and moulds and a plant without those rates is a factory pricing by feel. Then we put design-freeze milestones in the contract with re-cast priced as a change order, since a field change on cast-in-place concrete is a saw cut and on precast it's a scrapped piece and a re-booked bed.

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

THE THREE THINGS THAT DRAIN THE CASH.

LEAK 01

The Concrete Warehouse

Cost is incurred at casting; construction terms pay at delivery and erection. Every finished piece in the yard is working capital, and stored-materials billing is the clause that decides who finances the gap.

LEAK 02

The Idle Bed

Plant capacity is beds and moulds, and unit cost rides their utilization; equipment breakdown is the documented top variance source. A plant without bed-day cost rates is a factory pricing by feel.

LEAK 03

The Re-Cast Change

A late design change on precast isn't a saw cut; it's a scrapped piece, a re-booked bed, and a resequenced erection. Design-freeze gates and re-cast-priced change orders are the trade's survival clauses. (cfos-cash-flow-cycle-system) ---

HOW SPM FIXES IT

WHAT WE CHANGE.

A factory paid like a subcontractor (the WIP-in-the-yard problem)
Bed and mould utilization (the plant's version of crew-day P&L)
The transport radius (freight sets the market)
Design freeze and the change that re-casts
Erection day is marine-grade choreography
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.

COMMON QUESTIONS

FREQUENTLY ASKED.

Precast contractors at $1M to $5M net about 6 percent on the SPM 48-trade benchmark dataset, rising to 9 percent by $25M to $50M; the CFOS target at $1M to $5M is 10 percent. The trade's cash problem is structural: manufacturing cost timing against construction payment terms, with the yard as the gap. 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 PRECAST CONCRETE 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.