ONE PROBLEM, IN DETAIL

MASONRY: THE WASTE FACTOR QUESTION

QUICK ANSWER

Brick and block waste from cuts, breakage, and pattern complexity is 8 to 10 percent on standard work and up to 15 percent on complex patterns or repairs. Estimate at 5 and build at 12 and the material line reduces the margin.

This page covers one problem. The full picture for this trade, including the other places margin leaks, is on the masonry operating system page.

BY JOSH LUEBKERPublished 2026-08-06Updated 2026-10-21
WHAT BREAKS

WHERE THE MONEY GOES.

The waste factor question

Covered in full in the quick answer above. The sourced numbers and what controls it are below.

WHAT THE NUMBERS SAY

THE COST, SOURCED.

Sourced range

"Most contractors allow 8% to 10%. Complex patterns or repairs require up to 15%." (Design Estimation brick cost guide, 2026)

WHAT THIS TRADE SHOULD EARN

THE NUMBER TO MEASURE IT AGAINST.

Masonry contractors have about 7% net profit at $1M to $5M, rising to roughly 9% at $5M to $10M. The CFOS target at $1M to $5M is 10.5%, set at 10 percent before taxes or 3.5 points better than your trade's industry average at your revenue, whichever is higher. A problem like this one lives in the distance between those two figures rather than in a loss on any single job.

Gross margin over the same bands is 21% to 22%, against a CFOS target of 23.5%.

Full masonry benchmark bands by revenue

WHAT CONTROLS IT

THE SYSTEM THAT FIXES THIS.

Job Profitability System

Cost codes built against the estimate, so a job can be read while it is open.

How the Job Profitability System works

COMMON QUESTIONS

FREQUENTLY ASKED.

8 to 10 percent on standard work; complex patterns, cuts, and repair work are up to 15 percent. Estimate below the real number and the material line reduces margin on every pallet. Track waste variance per job so the estimating factor comes from your own history, not a rule of thumb.

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.

Sixty days. We migrate your books back to the start of your last taxable year, set up ControlQore, and build your job costing structure from scratch. Fully operational in two months.
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.

IS THIS COSTING YOU MORE THAN YOU THINK?

Twenty minutes of questions about your masonry jobs, how you price them, and what they come in at once they close. Nothing gets sold on that call and nothing gets proposed. If Josh can help, you'll set a longer second call.

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 call

20 minutes. Nothing gets sold on this call and nothing gets proposed. Josh asks questions to work out whether he can help at all.

OR GET THE WIP SCHEDULE TEMPLATE. NO CALL NEEDED.