SPM provides fractional CFO services for civil contractors in Texas — Houston, Dallas, San Antonio, Austin, Fort Worth, and statewide. Services include ControlQore job costing for unit price and lump sum civil work, equipment burden rate calculation, WIP reporting, bookkeeping, and monthly CFO advisory. Core Financial from $1,900/month. Executive Financial from $2,900/month. All work remote.

TEXAS CIVIL CFOHOUSTONDALLASSAN ANTONIOAUSTINFORT WORTHCIVIL CONTRACTORSUNIT PRICE JOB COSTING$1M–$12MTEXAS CIVIL CFOHOUSTONDALLASSAN ANTONIOAUSTINFORT WORTHCIVIL CONTRACTORSUNIT PRICE JOB COSTING$1M–$12M
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Texas · Civil Contractors · Fractional CFO

Fractional CFO for Texas Civil Contractors.

Texas civil contractors face specific financial problems — equipment cost allocation that doesn't match the real burden, unit price work that bleeds when production drops, and infrastructure project cash flow that runs 60–90 days behind costs. SPM builds the job costing structure and monthly financial oversight that keeps all three in check. $1M–$12M. All work remote.
Published: May 2026Updated: May 2026
The Civil-Specific Problems

What Texas Civil Contractors Get Wrong.

Civil work has a cost structure that doesn't translate to generic accounting. Equipment runs around the clock on some projects and sits idle on others. Unit price contracts make margin entirely dependent on production rates. SPM is built for this.
01

Equipment Burden Rate

Owned equipment has to be allocated to jobs at a realistic internal rate. Too low and equipment costs eat margin silently. Too high and you lose bids. Most civil contractors estimate equipment cost correctly and then allocate it wrong — creating a P&L that doesn't reflect what jobs actually cost.

02

Unit Price Production Variance

A unit price earthwork job bid at 800 CY/day running at 600 CY/day is burning margin every shift. Without production variance reporting tied to job cost, the contractor doesn't know until the job closes — and by then nothing is left to fix.

03

Infrastructure Cash Flow Gaps

Texas TxDOT and DOT-adjacent work can run 60–90 days from billing to payment. On a $3M job, that's $200–$400K of receivables outstanding while equipment and fuel costs run daily. Without cash flow forecasting, the LOC gets maxed and options disappear.

What SPM Does for Texas Civil

Built for Civil. Not Adapted.

SPM doesn't adapt a general accounting template to civil work. We build the job costing structure the way a civil contractor estimates — by unit, by phase, by equipment type, by crew.

Equipment Burden Schedule

SPM builds an equipment burden schedule for every piece of owned equipment — based on actual ownership cost, depreciation, maintenance, and fuel — and allocates it to jobs at a realistic internal rate. The P&L reflects what jobs actually cost.

Unit Price Job Costing

For unit price contracts, SPM aligns the job cost structure to the bid unit schedule. Production variance is trackable by unit and by phase — a job running at 75% of bid production rate triggers a real-time flag, not a closeout surprise.

13-Week Cash Flow Forecasting

On infrastructure work with long payment cycles, SPM runs a 13-week cash flow forecast that accounts for AR timing, upcoming mobilization costs, and equipment operating expense. Cash shortfalls show up three weeks before they land — while there's still time to act.

Core Financial
From $1,900/mo
Scales with revenue
  • ControlQore setup and management
  • Job costing aligned to your estimates
  • Full-service bookkeeping
  • Bank reconciliations
  • No payroll · No scope gaps
Executive Financial
From $2,900/mo
Scales with revenue
  • Everything in Core Financial
  • Monthly CFO advisory meetings
  • Controllership and accountability
  • Actionable to-dos every month
  • No payroll · No scope gaps

Pricing scales by revenue band through $12M. $13M+ quoted. Schedule a call for exact pricing →

Frequently Asked Questions

Common Questions.

Yes. SPM serves civil contractors across Texas — Houston, Dallas, San Antonio, Austin, Fort Worth, and statewide. All work is done remotely. Civil contractors doing $1M–$12M are a strong fit.

Equipment cost allocation that doesn't match actual burden, unit price work that bleeds when production drops, and infrastructure cash flow gaps of 60–90 days. SPM addresses all three.

Core Financial includes ControlQore setup, job costing aligned to your estimates, full-service bookkeeping, and bank reconciliations. Executive Financial adds monthly CFO advisory, controllership, and accountability. No payroll. No scope gaps.

60 days. Books migrated to start of last taxable year, ControlQore set up, job costing structure built from scratch. Fully operational in two months.

A bookkeeper records what happened. We tell you what it means and what to do. Job costing aligned to estimates, WIP tracked monthly, accountability meetings monthly. Problems get fixed, not just documented.

Josh Luebker
Josh Luebker
Fractional CFO · The Construction CFO

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

Related Resources
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The full civil CFO service page — all trades, all revenue bands
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Civil Contractor MCA Debt Payoff
$245K collected in week one, LOC cleared in 60 days
Geo Page
CFO Services — Texas (All Trades)
Full Texas CFO services page across all 18 commercial trades
Positioning
Why Trade-Specific CFO Matters
Civil job costing is not the same as electrical or concrete
Get Started
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TEXAS CIVIL CONTRACTOR?
LET'S LOOK AT THE NUMBERS.

Equipment burden, unit price variance, infrastructure cash flow. We know the problems. We fix them.

Schedule a Free Call →
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