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TL;DR: Without real-time job costing, contractors discover job losses at closeout when nothing can be fixed. The four causes: labor hours over estimate without visibility, change orders performed but never billed, overhead not allocated correctly, SOV underbilling early phases. SPM sets up ControlQore job costing aligned to each client's estimate so profitability is visible weekly. The erosion control client YEC went from $24K net profit to $1.2M after implementing job costing on the same revenue base.

Job Costing

Don't Know If Your
Jobs Are Making Money.

Most contractors find out a job lost money at closeout — when there is nothing left to fix. The loss was visible weeks earlier. There just was not a system to see it.

Published: May 2026Updated: May 2026
Week 3
When Job Loss Is First Visible
$24K→$1.2M
Net Profit After Job Costing
4
Root Causes of Job Losses
60 Days
SPM Job Costing Setup
Why You Can't See It

The Problem With P&L-Only Accounting

A P&L shows the blended result of all jobs combined. If you run four jobs and three are profitable and one is losing money, the P&L might still look fine — until the losing job closes and the real number hits. By then there is nothing left to fix. Job costing shows each job individually, in real time, while you can still act.

01

Labor Over Estimate — Invisible Until Closeout

Without weekly tracking of actual labor hours against estimate at current percentage complete, you do not see the variance until 70% of the labor budget is spent at 40% completion. That is not recoverable.

02

Change Orders Never Billed

Out-of-scope work performed, verbally approved, and never formally billed. Shows up at closeout as a dispute. On most jobs, unbilled change orders represent $20,000–$80,000 in earned revenue never collected.

03

No WIP Schedule

Without a WIP schedule, you do not know whether you are overbilled or underbilled on any active job. Both situations need to be visible and managed proactively.

The Fix

What Real-Time Job Costing Looks Like

Job Costing Aligned to Your Estimate

SPM builds ControlQore cost codes that match the way you estimate work — by phase, by unit, by trade. When you look at a job, you see actual cost versus budgeted cost at current percentage complete — not a blended P&L number.

Weekly Labor Review

Every week, actual labor hours are compared to budgeted hours at current percentage complete. If the job is 40% complete and 55% of labor hours are spent, that variance is visible in week three — not at closeout. You can adjust while the job is still running.

WIP Schedule Built from Day One

The WIP schedule tracks percentage complete versus percentage billed for every active job. Underbilled positions show immediately — submit corrected pay apps. Overbilled positions show the work to earn back.

Anonymous Client — Erosion Control Contractor · $5.2M Revenue

This contractor had $24,000 in net profit on $5.2M in revenue — every year. No job-level visibility. Nothing to fix because nothing to see.

$24,000 → $1,200,000

Net profit after SPM implemented job costing and WIP reporting. Same revenue. Same crews. Same trade. The jobs that were losing money got fixed because they became visible.

FAQ

Frequently Asked Questions

How do I know if my construction jobs are making money?
Without real-time job costing, you don't — not until the job closes. With job costing, you track actual cost versus budgeted cost at current percentage complete for every active job, weekly. Labor hours over estimate, materials over budget, and WIP underbilling all show up mid-job when there is still time to act.
What is job costing in construction?
Job costing tracks costs — labor, material, subcontractors, equipment — against the budget for each specific job, in real time. It tells you whether a job is profitable while it is still running, not after it closes. Without job costing you see a blended P&L that hides individual job performance.
How does SPM set up job costing?
SPM sets up ControlQore with cost codes aligned to each client's estimate structure. Labor, material, subs, and equipment flow to the right job and phase. The WIP schedule is built from day one. Job profitability is visible weekly within 60 days of engagement start.
What is a WIP schedule and why does it matter?
A WIP schedule tracks percentage complete versus percentage billed for every active job. It shows underbilled positions (submit corrected pay apps) and overbilled positions (work to earn back). Without WIP, you do not know the true cash position of any active job.
What causes construction jobs to lose money without the owner knowing?
Four causes: labor productivity falling below estimate without visibility, change orders performed but never formally billed, overhead not properly allocated to the job, and SOV structure that underbills early phases.
Josh Luebker
Josh Luebker
Fractional CFO · The Construction CFO

Former commercial construction PM and master electrician. Managed 150+ projects totaling $300M+. Now fractional CFO for subcontractors doing $1M–$12M through Sulphur Prairie Management. About Josh →  |  LinkedIn →

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