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DRYWALL · JOB COSTING SOFTWARE

CONTROLQORE FOR DRYWALL CONTRACTORS.

Generic accounting software can't track actual labor cost per square foot by board type, tie MEP rework back to the trade that caused it, or price a board type substitution before the work starts. ControlQore can.

QUICK ANSWER

ControlQore for drywall contractors uses cost codes by board type and floor level, meaning regular, type-X fire-rated, moisture-resistant, and impact-resistant by floor, to track actual labor cost per SF against the estimated rate every week. Any cost code more than 10% over estimated cost for two consecutive weeks gets flagged, and the cause is identifiable in the cost code detail. MEP-caused removal and reinstallation posts to its own cost code, so the change order can be documented and submitted inside the contract notice period. The WIP schedule is produced monthly from cost-to-cost percentage complete by job.

A drywall P&L tells you the month came in fine or it didn't, and by then the board is installed, taped, and finished, and the crew is two floors up. Cost codes built to the estimate format turn the same posted hours into a cost per square foot you can read in week two, against the rate you bid. Two weeks of one code 10% over is early enough to change crew loading, change the stocking plan, or open a change order conversation while the GC still has a reason to take the call.

BY JOSH LUEBKERPublished 2026-08-06Updated 2026-11-01
WHAT IT SEES

THE NUMBERS GENERIC SOFTWARE MISSES.

By Board Type
Cost Code Structure Matched to the Drywall Estimate
Weekly
Actual Labor Cost Per SF vs. Estimated Rate
By Floor
Cost Posted to the Level It Was Installed On
Monthly
WIP Schedule From Actual Job Cost Data
THE DEFINITION

WHAT IT IS.

ControlQore is a job costing and WIP platform for contractors that tracks cost by job and cost code, so a drywall subcontractor can read actual labor cost per square foot by board type and floor level while the board is still going up.

The cost code structure is the foundation. Cost codes built to match the drywall estimate format produce a direct comparison of actual against estimated by cost category every week. Cost codes built from a generic template produce blended totals that obscure variance until closeout.

WHAT YOU ARE DEALING WITH

WHERE IT GOES WRONG.

01

One Labor Number for Every Board Type

QuickBooks job tracking gives you total labor cost by job. It can't tell you what a square foot of type-X fire-rated board cost to install on the fourth floor against what you bid it at. Cost codes built from a generic template produce blended totals, so a code that is over is averaged against a code that is under and the whole job reads normal until closeout. By then the board is finished and the money is spent.

02

MEP Rework Absorbed Into the Job

Drywall gets cut open and closed back up because a mechanical, electrical, or plumbing trade came through after the board went on. When that removal and reinstallation posts to the same cost code as the original installation, it reads as your crew being slow instead of as work another trade caused. The contract notice period ends while the cost is still unseen, and a billable change order becomes labor you give away.

03

Board Type Substitutions Billed at the Original Rate

A specification change from regular board to moisture-resistant or impact-resistant board changes both the material cost and the labor cost per SF. Board type substitutions are the most commonly missed change order opportunity in drywall, because the crew installs what the sheet says and nobody prices the difference before the work starts. The cost difference is then absorbed by the sub for the rest of the job.

HOW SPM SETS IT UP

WHAT WE BUILD.

Cost Codes by SF and Board Type in ControlQore

SPM builds ControlQore cost codes for drywall clients by board type and floor level: regular, type-X fire-rated, moisture-resistant, and impact-resistant, by floor. Each cost code points at the corresponding category in the drywall estimate. When a foreman posts hours, they go to the same bucket that was used in the bid, so actual against estimated is a direct read rather than a reconstruction.

Weekly Variance Review Against the Estimated Rate

Actual labor cost per SF by board type is compared to the estimated rate every week. When any cost code is more than 10% over estimated cost for two consecutive weeks, SPM flags it. The cause is identifiable in the cost code detail rather than guessed at. If a change order applies, SPM builds it and submits it.

MEP Conflict Rework Tracked to Its Own Cost Code

MEP-caused drywall removal and reinstallation is tracked to a separate cost code, so it never blends into the original installation. When rework posts to that code, SPM builds the change order documentation and submits it within the contract notice period. The cost of another trade's sequencing stops reading as your crew's productivity problem.

Board Type Substitution Priced Before the Work Starts

When a specification change calls for a different board type, SPM calculates the material and labor cost difference and submits a change order before the crew installs it. This is the single most commonly missed change order opportunity in drywall, and catching it depends on the substitution being visible in the cost code structure the same week it happens.

WHAT YOU GET

THE OUTPUTS, LISTED.

A WIP schedule produced monthly from actual ControlQore data, with cost-to-cost percentage complete by job, overbilled and underbilled positions, and projected final margin updated from the actual cost trajectory. It's ready for bonding and banking conversations without a rebuild.
A job-level P&L by cost code that shows actual gross margin against estimated on every active job, and actual against estimated at closeout on completed jobs, so the next drywall bid gets calibrated on your own history.
A 13 week cash flow forecast with every cash inflow and outflow mapped forward, so a cash shortfall is visible roughly 8 weeks before it happens.
AR aging and collections reporting, with every invoice over 30 days flagged and collections calls made every Monday. Most clients clear $50,000 to $200,000 of earned AR in the first 30 days of engagement.
$10.7M+
Client AR Recovered Since 2023
48
Active Trade Specializations
60 DAYS
Average Onboarding Time
PRICING

FLAT MONTHLY FEE. NO SOFTWARE INVOICE.

Three tiers, priced by your trailing twelve month revenue. ControlQore comes with Strategic and Platinum, and it never appears as its own line item on an SPM invoice. Which tier you're in depends on how much of the work you want off your desk.

Built for subs doing $1M to $12M. Above $12.5M we quote.

Last 12 months revenueCoreStrategicPlatinumOne-time onboarding
Under $1M$1,900$3,100$3,300$2,500
$1M to $3.5M$2,600$4,100$5,300$4,500
$3.5M to $6.5M$3,800$5,900$8,300$6,000
$6.5M to $9.5M$5,100$7,600$11,800$7,500
$9.5M to $12.5M$6,100$8,900$14,900$9,000
Above $12.5MQuotedQuotedQuotedQuoted

The onboarding fee covers migrating your books back to the start of your last taxable year and getting you fully operational in 60 days. It's billed once, with your first invoice. It's the same for all three tiers, and it moves with your revenue band. Your first month is prorated, and your monthly engagement starts on the first of the first full month.

Just want the setup? Onboarding only is the same onboarding work with no monthly service after it, one time, at the onboarding fee plus $2,000. Start a monthly engagement later and $2,000 counts toward it. It starts at $4,500, and the price for every band is on the pricing page.

The three tier columns are the whole price. Which one fits depends on how much of the work you want off your desk. No payroll. No hidden line items. The onboarding fee is right here in the table.

  • Online software only: QuickBooks, Sage, Viewpoint and similar. No VPN or hosted desktop.
  • Not in any tier: payroll, pay applications, collections on receivables.
  • Pricing valid through 2027.
Core

CFO work. Your own bookkeeper keeps doing the books.

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 and never in a report.

Your bookkeeper still does the books.

Strategic

Core, plus bookkeeping and bank reconciliations, plus job costing and WIP software set up and managed for you. Use your own online accounting software or we supply it, one price.

Every job shows its margin while it is still open.

Everything in Core, plus the bookkeeping and bank reconciliations done for you, and the job costing and WIP software set up, loaded with your cost codes, and managed every month. Use your own online software, or move to ours and we cover it.

A bookkeeper we choose does the books and reconciliations. No payroll.

Platinum

Strategic, plus a controller who handles payables and receivables the way an in-house controller would. You approve every payment.

You approve, and the money side gets handled.

Everything in Strategic, plus a controller we choose who handles your bills and receivables for you the way an in-house controller would. They call vendors, pay the bills and keep the accounting current. We plan the cash flow first, and you approve every payment because it is your money.

A controller we choose does the payables and receivables. No payroll, no pay applications, no collections.

COMMON QUESTIONS

FREQUENTLY ASKED.

SPM builds ControlQore cost codes aligned to the drywall estimate structure, meaning cost codes by board type and floor level. Foremen post actual costs daily by cost code. Weekly, you get actual labor cost per SF by board type against the estimated rate. Monthly, you get the WIP schedule from actual data. The owner sees job-level profitability in week two rather than at closeout.

Cost codes for drywall contractors cover regular, type-X fire-rated, moisture-resistant, and impact-resistant board, broken out by floor. Each cost code points at the corresponding category in the estimate, so the comparison of actual against estimated is direct and weekly. MEP conflict rework gets its own cost code so it never blends into the original hang.

Yes. SPM migrates all clients from QuickBooks to ControlQore at engagement start. ControlQore covers the accounting functions plus the construction-specific job costing and WIP reporting that QuickBooks can't do at the depth a commercial subcontractor doing $1M to $12M needs.

30 days for setup and 60 days to fully operational. Cost codes aligned to the drywall estimate structure, the chart of accounts migration, and the WIP schedule template are all built in month one. Job variance is visible by week two of live job costing, and the owner's time in the system is about 5 hours a month.

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. Strategic is where every job shows its margin while it is still open: a bookkeeper we choose does the books and the bank reconciliations, and the job costing and WIP software is set up and managed for you, on your own online software or ours. Platinum is where you approve and the money side gets handled: a controller we choose handles your bills and receivables the way an in-house controller would, and you approve every payment. No payroll. No scope gaps.
WHAT THIS TIES INTO
Josh Luebker, SPM The Construction CFO
Josh Luebker
FRACTIONAL CFO · SPM THE CONSTRUCTION CFO

Josh Luebker is a master electrician turned construction CFO, president of SPM The Construction CFO and author of CONTROL: C.F.O.S. Construction Financial Operating System.

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