GRADING ยท JOB COSTING SOFTWARE

CONTROLQORE FOR GRADING CONTRACTORS.

Generic accounting software can't read actual cost per CY against your estimated unit price, break idle rate out by machine, or flag a cost code that has run over for two weeks straight. ControlQore can.

QUICK ANSWER

ControlQore for grading contractors uses cost codes by cut and fill category and by machine, aligned to the same structure as the grading estimate. Foremen post actual costs daily, so every week you can read actual cost per CY against the estimated unit price. Equipment idle rate is reported monthly by machine, and the WIP schedule is produced monthly from cost-to-cost percentage complete. Setup takes 30 days and clients are fully operational in 60 days.

The difference isn't the length of the report list. It's when you find out. A grading P&L tells you the month was fine or it wasn't, and by then the pad is signed off and the scrapers are on the next site. Cost codes built to the estimate turn the same hours, fuel, and machine time into a cost per CY you can compare to the unit price you bid. Read that in week two and you can still change the spread, swap a machine, or document a changed condition while the work is still in front of you.

BY JOSH LUEBKERPublished 2026-08-06Updated 2026-08-07
WHAT IT SEES

THE NUMBERS GENERIC SOFTWARE MISSES.

Per CY
Cost Codes by Cut and Fill Category
Weekly
Actual Cost Per CY vs. Estimated Unit Price
By Machine
Equipment Idle Rate and Utilization
Monthly
WIP Schedule From Actual Data
THE DEFINITION

WHAT IT IS.

ControlQore is purpose-built job costing and WIP reporting software for commercial subcontractors at $1M to $12M, and for a grading contractor it reports actual cost per CY against the estimated unit price by cut and fill category every week.

Grading is measured in cubic yards, so cost per CY is the number every other number on the job answers to. The estimate prices cut, fill, import, and compaction as separate operations, and ControlQore is built to report actual cost the same way, code by code, week by week. QuickBooks reports total labor cost by job, which is the limit of what it was built to do.

WHAT YOU ARE DEALING WITH

WHERE IT GOES WRONG.

01

No Cost Per CY Visibility

QuickBooks job tracking reports total labor cost by job. ControlQore reports actual cost per CY against the estimated unit price, every week, by cut and fill category. A cost code running more than 10% over estimated cost for two consecutive weeks is the job telling you something while there's still dirt left to move. At final measurement, those hours are already spent and the only lever left is a claim.

02

Cut and Fill Blended Into One Cost History

A grading estimate prices cut, fill, import, and compaction as separate operations, and then the accounting system collects all of it as one job cost total. Cut in rock and fill off an on-site stockpile don't cost the same per CY, and neither does import hauled by the ton. When one blended number is all you have, next year's bid gets built on an average that fits none of the four. Grading gross margin runs 18% at $1M to $5M, which leaves no room for a bid that's systematically wrong in either direction.

03

Idle Machines Charged to Nobody

A motor grader, a scraper, and a compactor sitting between phases still cost you the monthly payment, the insurance, and the yard time. Without a cost code per machine and a monthly count of billable hours against available hours, idle time disappears into overhead and the fleet looks cheaper than it is. Grading overhead runs 16% at $1M to $5M, the heaviest in the dirt family, and utilization by machine is the number that moves it.

HOW SPM SETS IT UP

WHAT WE BUILD.

Cost Codes by Cut and Fill Category in ControlQore

SPM builds ControlQore cost codes for grading clients to match the estimate format: CY of cut by soil type, CY of fill by material type, import material by ton, and compaction passes. Each cost code maps to the corresponding category in the grading estimate, so actual against estimated is a direct comparison instead of a reconciliation. Labor, fuel, equipment time, and trucking post to the correct code. Foremen post actual costs daily.

Weekly Variance Review Against the Unit Price

Every week ControlQore reports actual cost per CY against the estimated unit price for each cost code. When any cost code runs more than 10% over estimated cost for two consecutive weeks, SPM flags it, and the review starts with the foreman rather than with the closeout. That's early enough to change the spread, swap a machine, or document a changed condition while the work is still in front of you.

Equipment Idle Rate Tracked by Machine

The motor grader, the scraper, and the compactor each get their own cost code in ControlQore. Monthly reporting counts actual billable hours against available hours per machine, so idle rate is visible one machine at a time instead of buried in a fleet total. That number is what tells you whether to keep a machine, rent instead of own, or move it to a site that can keep it working.

Monthly WIP and an AR Cleanup in the First 30 Days

The WIP schedule is produced monthly from ControlQore data using cost-to-cost percentage complete by job. Overbilled and underbilled positions are listed, and projected final margin is updated from the actual cost trajectory. The owner also gets a job-level P&L by cost code, a 13 week cash flow forecast, and an AR aging and collections report. Most clients clear $50,000 to $200,000 in earned AR in the first 30 days of engagement.

WHAT YOU GET

THE OUTPUTS, LISTED.

WIP schedule built from actual ControlQore data, monthly
Job-level P&L by cost code
13 week cash flow forecast
AR aging and collections report
Weekly actual cost per CY against the estimated unit price
Monthly equipment utilization and idle rate by machine
$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 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.

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.

SPM builds ControlQore cost codes aligned to the grading estimate structure, which means cost codes by cut and fill category and by machine. Foremen post actual costs daily, and every week ControlQore reports actual cost per CY against the estimated unit price for each code. When a code runs more than 10% over estimated cost for two consecutive weeks, SPM flags it for review. Monthly you get the WIP schedule, a job-level P&L by cost code, and equipment utilization by machine.
Cost codes for grading contractors include CY of cut by soil type, CY of fill by material type, import material by ton, and compaction passes. Equipment is split out the same way, with the motor grader, the scraper, and the compactor each carrying their own code. Every code maps to the corresponding category in the grading estimate, so the weekly report compares actual cost per CY to the unit price you bid without anyone rebuilding the numbers first.
Setup runs 30 days, and clients are fully operational in 60 days. Month one covers the cost codes aligned to the grading estimate structure, the chart of accounts migration, and the WIP schedule template. After that, the daily posting habit and the weekly variance review are what carry it, and the owner's time in the system settles at about 5 hours a month.
Yes. SPM migrates all clients from QuickBooks to ControlQore at engagement start, including the chart of accounts and the historical job cost data. QuickBooks reports total labor cost by job, which is the limit of what it was built to do. ControlQore reports actual cost per CY against the estimated unit price by cost code every week, which is a number a grading contractor can act on.
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.
WHAT THIS TIES INTO
Josh Luebker, The Construction CFO
Josh Luebker
FRACTIONAL CFO · THE CONSTRUCTION CFO

Former commercial project manager and master electrician: 150+ projects worth $2.1B combined, from $50,000 to $300M. Now fractional CFO to commercial subcontractors.

READY TO FIX THE NUMBERS?

A 20 minute call takes 20 minutes. Bring your last P&L and your current bank balance. We will show you what the cost codes would look like on one open grading job and where the current numbers are wrong before we talk about working together.

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.

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