CONTROL
CONTROL is the financial playbook for commercial subcontractors doing $1M–$12M. Eight chapters covering the exact system — job costing, equipment cost basis, overhead calculation, estimating, software alignment, project management, monthly cadence, and accountability — that takes a subcontractor from guessing to knowing.
Most subcontractors know their trade. They know how to build. What they can't figure out is where the money goes. CONTROL answers that question — not in theory, but in the specific operational sequence that actually works for a $3M–$8M subcontractor.
WHEN IT DROPS.
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YOU'RE WINNING WORK.
WHERE IS THE MONEY?
It was three in the morning. The owner was awake, doing the math in his head. Two lines of credit maxed out. An SBA loan. A personal guarantee against his house. He had just closed a big project. The work went well. But he was still waiting on his retention check and he had payroll due next week on a project that wouldn't pay him for thirty days.
He had five million dollars of work in year two. He was growing fast. He knew the trade inside and out. But the financial side of the business was a complete mystery. He thought winning more work meant more money. It didn't.
This is where most subcontractors live. Not exactly that situation — but that feeling. The constant math. The sleepless nights. Trying to figure out if you're going to make it to Friday.
You can win all the work you want. You can have the best team in the trade. But if you don't understand the financial operating system of your business, you are one uninformed decision away from losing everything.
There is a version of your business where you wake up and don't have that knot in your stomach. Where every job's profit is visible. Where cash is fixed and stays fixed. Where you stop firefighting and start coaching. CONTROL is the exact formula. It is not easy. It is simple.
THE FORMULA,
IN ORDER.
Every chapter builds on the one before it. The order matters. Do not try to do all of this at once — work through it chapter by chapter.
The seven cost categories every subcontract project needs. How to set them up so your PM can pull numbers without calling accounting. Related: Estimating and Finance →
How to calculate the true daily cost of every piece of owned equipment so you stop losing money on mobilization and idle days.
Why your overhead rate is probably wrong by 8–12 points — and what that gap costs on every bid you've ever submitted. See overhead rate benchmarks →
How to build an estimate where every dollar maps to a job cost code — so you can compare what you bid to what you spent.
The real test: can your PM pull up actual vs estimated labor costs right now? If they have to ask accounting, the system isn't working.
Schedule of values, change orders, legal notices, cost to complete. The financial side of PM that field managers never get taught.
Weekly bookkeeping. Books closed by the 10th. Cost to complete. CEO report. 13-week cash flow. The recurring system that keeps everything working.
The cadence is not optional. Update your equipment costs when you buy something new. Review overhead annually. Sharpen the sword and it keeps cutting.
WHAT SUCCESS
ACTUALLY LOOKS LIKE.
The book is built around a specific set of numbers. These are the metrics that define a subcontractor who has the system in place and running.
Your Role Shifts From Firefighter to Coach
When the system is in place, you stop solving every problem. Your team executes. You estimate. You do business development. You vision plan. You call the plays — you don't make every shot. When you sit down for your monthly cadence meeting, you know exactly where you stand. You're not guessing. You're not hoping. You know.
THE BOOK IS THE FORMULA.
SPM INSTALLS IT.
Three paths after reading CONTROL:
The book and downloadable templates give you everything. Pick Chapter 1 and start. Work through it in order. 60 days of disciplined implementation.
Find a fractional CFO or implementation partner who understands construction — not just accounting. Know what to look for: field credibility, subcontractor experience, no scope gaps between bookkeeping and CFO advisory.
Sulphur Prairie Management installs CFOS in 60 days. We don't wait for data — we know what's broken before we see your first number. See what an engagement looks like →
