MECHANICAL ยท JOB COSTING SOFTWARE

CONTROLQORE FOR MECHANICAL CONTRACTORS.

Generic accounting software can't separate sheet metal, pipe, and controls cost inside one mechanical contract, bill an equipment deposit as its own line, or tell you whether service is funding construction. ControlQore can.

QUICK ANSWER

ControlQore for mechanical contractors uses divisional cost codes by discipline, meaning sheet metal fabrication, pipe, and controls, with equipment kept separate from labor in every report. Equipment deposits, storage, and rigging are set up as their own schedule of values lines, so the money between deposit at release and payment at delivery is billed instead of financed. Service and construction run as separate divisions with separate P&Ls. The WIP schedule is produced monthly from cost-to-cost percentage complete, and retainage at 5 to 10 percent is tracked by job.

One mechanical contract holds three labor markets: sheet metal fabrication, pipe crews, and controls technicians, each with its own cost curve. A single job total tells you the job made money or it didn't. It never tells you that the pipe crew carried the sheet metal shop for four months, or that controls ran 300 hours past the estimate while the pump work covered for it. Mechanical contractors at $1M to $5M net 7.5 percent before taxes on the SPM 48-trade dataset against a CFOS target of 11 percent, and the trade's ceiling of 10.5 percent at $25M to $50M is the best of the 48. That distance is a measurement problem before it's a pricing problem.

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

THE NUMBERS GENERIC SOFTWARE MISSES.

By Discipline
Cost Codes for Sheet Metal, Pipe and Controls
Weekly
Discipline Cost Per Phase vs. Estimate
Two Divisions
Service and Construction on Separate P&Ls
Monthly
WIP Schedule From Actual Data
THE DEFINITION

WHAT IT IS.

ControlQore is a job costing and WIP platform for commercial subcontractors at $1M to $12M that tracks cost by job, division, and cost code, so a mechanical contractor can read cost per discipline, meaning sheet metal, pipe, and controls, on each phase of a job while the phases are still overlapping.

WHAT YOU ARE DEALING WITH

WHERE IT GOES WRONG.

01

Three Shops Priced as One Number

Sheet metal, pipe, and controls are three separate businesses inside one mechanical price, and generic software reports them as one job cost. Phases overlap for months, so a discipline running long is covered by a discipline running well right up until closeout. Without divisional cost codes there's no way to know which shop earns and which one rides, which means next year's bid repeats this year's mistake at a bigger number.

02

Equipment Deposits Financed Instead of Billed

Chillers quote 20 to 85 weeks in 2026, with commercial chilled-water systems benchmarked at 48 to 60 weeks, and custom air handlers at 14 to 24 weeks. The deposit goes out at release, storage and insurance carry the middle, and the pay application catches up at delivery only if the schedule of values was written to allow it. When it wasn't, the mechanical contractor is running a procurement bank for the GC out of its own operating cash, for most of a year, at no markup.

03

Service and Construction in One Blended P&L

Service pays in small amounts on short cycles and carries the stronger margins. Construction pays in large amounts on pay-app terms with retainage held behind it. Blended books let one fund the other for years without anybody deciding to do it, and the trade's best-in-dataset net ceiling belongs to operators who split the book and manage both on purpose. One P&L across both prices both wrong.

04

One Burden Rate Across Union, Nonunion and Prevailing Wage

Mechanical carries burden in two flavors, union and nonunion, and public jobs put fitters, sheet metal workers, and service technicians on one certified payroll across multiple classifications. A single blended burden rate posts the wrong labor cost to every one of those cost codes at once. The estimate that gets calibrated off those numbers is then wrong in both directions, and nobody can tell which jobs were the profitable ones.

HOW SPM SETS IT UP

WHAT WE BUILD.

Divisional Cost Codes by Discipline in ControlQore

SPM builds ControlQore cost codes for mechanical clients by discipline first and phase second: sheet metal fabrication and install, pipe by system, controls, equipment set and rigging, startup, and commissioning. Equipment posts to its own codes and never inside a labor code, because equipment dominates the cost while labor dominates the risk and blending them hides both. Weekly reporting reads each discipline against its own estimate on each phase, and a discipline running more than 10 percent over for two consecutive weeks gets flagged for review.

Deposits, Storage and Stored Equipment as SOV Lines

SPM reviews the schedule of values before the subcontract is signed and recommends the lines the equipment float requires: deposits billable at release, stored and off-site equipment billable with the insurance and inspection provisions the GC will ask for, and rigging as its own line rather than folded into install labor. The procurement calendar is then mapped onto the 13 week cash flow forecast, so the deposit and the delivery are both visible as cash events before either one happens.

Service and Construction as Separate Divisions

ControlQore is set up with service and construction as two divisions, each with its own cost codes, its own overhead allocation, and its own P&L. Monthly reporting shows gross margin and cash cycle for each one side by side. Once the two are apart, the question of which book is funding which stops being a suspicion and becomes a number you can act on, which is the whole reason this trade's ceiling is where it is.

Burden Rates Built by Classification

SPM builds separate burden rates for union and nonunion labor and for each prevailing wage classification the company works under, rather than one blended rate across all of them. Hours posted by a fitter, a sheet metal worker, and a service technician each carry the burden that classification genuinely costs. Job costing then reads at true burdened cost, and the closeout comparison on a public job stays comparable to the next public job and not to an average of everything.

Monthly WIP From Discipline-Level Job Costing

The WIP schedule is produced monthly from cost-to-cost percentage complete on live ControlQore data. Underbilled positions, meaning work performed and not yet billed, trigger a corrected pay application. Overbilled positions flag jobs where billing has run ahead of production, which on a long mechanical job with equipment in it's easy to do without noticing. Retainage at 5 to 10 percent is tracked by job so the closeout cash is a scheduled event.

WHAT YOU GET

THE OUTPUTS, LISTED.

Job-level P&L by discipline, showing sheet metal, pipe, and controls against their own estimated margins on every active job
Weekly discipline variance report by phase, with anything more than 10 percent over estimate for two consecutive weeks flagged
Separate service and construction P&Ls, with gross margin and cash cycle reported for each division
Monthly WIP schedule from actual ControlQore data, with overbilled and underbilled positions and projected final margin by job
13 week cash flow forecast with the equipment procurement calendar mapped onto it, so deposits and delivery payments are visible as cash events before they hit
$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.

Pricing

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 the cost codes by discipline first and phase second, so sheet metal fabrication, pipe, and controls each carry their own labor, material, and equipment. Foremen post hours to the discipline they worked in. Weekly reporting compares each discipline to the estimate it was bid at, on each phase, rather than reporting one number for the whole contract. When two disciplines overlap for four months, you can still tell which one is losing.
Equipment gets its own cost codes and its own schedule of values lines. Deposits are billable at release, stored and off-site equipment is billable with insurance and inspection provisions, and rigging is separated from install labor. The procurement calendar is mapped onto the 13 week cash forecast, so with chillers quoting 20 to 85 weeks the largest cash event on the job is scheduled rather than discovered.
Yes, as two divisions with separate P&Ls, separate cost codes, and separate overhead allocation. Service pays small and fast with stronger margins. Construction pays large and slow with retainage behind it. Reported together they hide which one is funding the other, and the mechanical net profit ceiling of 10.5 percent at $25M to $50M, the strongest of the 48 trades, is a service-mix result.
Sixty days from engagement start to live job costing with WIP reporting. The mechanical-specific work covers the divisional cost code build by discipline, equipment codes separated from labor, the service and construction division split, burden rates by classification, and the schedule of values review on open contracts. Owner time through the build runs 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. 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 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

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