THREE SERVICES. ONE PURCHASE.
SPM The Construction CFO runs 3 service layers for commercial subcontractors and self-performing general contractors: Construction Bookkeeping, Construction Controllership, and Fractional CFO. They aren't 3 products you choose between. They are 3 heights of the same engagement, stacked, and each one is built out of the one below it. Which of them SPM operates is set by your tier, and there are 3 tiers: Core, Executive, and Strategic. All 3 include the CFO layer, because that's what you're hiring. What changes as you move up is how much of the finance function is still sitting in your office. One flat monthly fee covers whichever layers SPM is running, so there are no scope gaps between them, and there's one published rate table rather than three invoices.
The most common request SPM turns down is for the bookkeeping on its own. It's the cheapest thing on this page and it's the one purchase that reliably changes nothing, because accurate books inside a structure nobody built for job costing produce a better description of the same year. That's not a sales position. It's the reason the fee is one number.
EACH ONE IS BUILT OUT OF THE ONE BELOW IT.
Read this in order rather than picking from it. The record has to exist before anybody can confirm it, and it has to be confirmed before a decision made from it's worth anything. Skip a height and the one above it's running on numbers nobody checked, which is the most common way a fractional CFO engagement fails while everybody involved is busy.
Produces the job cost record. Every number above it's built out of this one, which is why it's the bottom of the stack and not the cheap option at the bottom of a menu.
We do the bookkeeping for commercial subcontractors doing $1M to $12M, coded to a job cost structure that matches how you estimate rather than to a generic chart of accounts. Books close and bank reconciliations finish by the tenth. We don't do payroll, and this isn't a standalone bookkeeping product.
SPM operates this layer at Executive and Strategic. At Core, SPM builds the structure and sets the cadence, and your own people keep running the work inside it.
Confirms the record is right before anybody decides anything from it. Costs approved, the close finished, WIP reviewed, the balance sheet reconciled to what's really there.
Controllership is the function that confirms the numbers are correct right now: costs approved, the close complete, WIP accurate, and the balance sheet reflecting what's really there. We do that for commercial subcontractors doing $1M to $12M. It sits between bookkeeping and the CFO work, and it's why the forecast can be trusted.
SPM operates this layer at Executive and Strategic. At Core, SPM builds the structure and sets the cadence, and your own people keep running the work inside it.
Works forward from a record somebody has already confirmed. Cash forecasting, margin targets, bid and hiring decisions tested before you commit, and a monthly meeting that ends in written to dos.
A fractional CFO does the forward looking work: forecasting cash, testing decisions before you commit to them, setting margin targets, and sitting in a monthly meeting where things get decided. We do that for commercial subcontractors doing $1M to $12M, on a flat monthly fee priced by your trailing twelve month revenue. We don't do payroll.
SPM operates this layer at Core, Executive, and Strategic.
THE TIER DECIDES WHAT COMES OFF YOUR DESK.
This is the table people were missing, and its absence is why the bookkeeping question kept coming up. A tier isn't a quality level and it's not a discount. It's how much of the finance function leaves your office: which of the 3 layers above SPM operates, and at the top, who runs the platform all three live inside.
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.
SPM runs 1 of 3: Fractional CFO. Your bookkeeper keeps doing the books.
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.
SPM runs 3 of 3: Construction Bookkeeping, Construction Controllership, and Fractional CFO. We do the books. No payroll.
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.
SPM runs 3 of 3: Construction Bookkeeping, Construction Controllership, and Fractional CFO. We do the job costing.
Generated from the same tier definitions the pricing page renders, so the scope described here and the scope you're quoted can't disagree. Per-tier prices aren't published anywhere on this site, because the tier that fits depends on what your people are already doing well and a published column invites you to pick the cheapest one instead of the right one.
THE SEAM BETWEEN TWO VENDORS IS WHERE THE MONEY GOES.
Most subcontractors inside these revenue bands have assembled this function out of three suppliers and their own time. A bookkeeper records the work, a CPA files the return, and the owner does everything in between at night. Nobody in that arrangement owns whether the job cost coding lets you compare a finished job to what you bid it at, so nobody fixes it, and the owner ends up carrying the one job that nobody was watching.
Selling the layers together removes the seam. The same firm that codes the cost is the firm that reviews the WIP and the firm that sits across from you when a decision comes out of it, which means there's nobody to point at. That's the whole argument, and it's the reason SPM will turn down the bottom layer on its own rather than take the work and watch it fail.
Construction Bookkeeping isn't a starter package. It's the floor of a building, and a floor by itself is a slab in a field. If a slab is what you need right now, a good local bookkeeper will do it for less than SPM charges and will do it well. Come back when you want to know what your jobs are making while they're still running.
CFOS IS THE SYSTEM. THESE ARE ITS LAYERS.
CFOS is a financial operating system covering cash control, job profitability, the cash flow cycle, working capital, trade benchmarking, and the operating model itself. It is delivered as one engagement including bookkeeping, controllership, and CFO advisory, so there are no scope gaps between the layers. Job costing is built against the client's own estimating assemblies. ControlQore, a job costing and WIP platform, is set up and managed as part of the engagement and is not billed as a line item.
That's worth saying on an index page because it explains why the service pages read the way they do. None of them describes a deliverable list a vendor drops off at month end. Each one describes a part of a system that's already running, with a defined close by day 10, a 13 week cash forecast rebuilt every week, and 60 days from signature to fully operational. The full system index lists every system and every page it produces.
FREQUENTLY ASKED.
