A job costing structure built for a software company doesn't work for a concrete contractor. Phase coding, labor allocation, equipment burden, subcontractor cost layers — these require construction-specific configuration. A generalist adapts a template. SPM deploys a structure built for your trade from day one.
A civil contractor's WIP looks different from a drywall contractor's WIP. Percentage-of-completion billing, unit price reconciliation, retainage schedules — these aren't interchangeable. A generalist applies a standard template. SPM formats WIP to match how your specific trade bills and gets paid.
Overhead rate calculation varies by trade — a framing sub's crew-dependent overhead structure is different from an electrical sub's. Applying the wrong model means pricing every job with a built-in error. That error compounds across every bid you win. At $5M revenue, a 3-point overhead miss is $150K of profit priced away before the first crew shows up.
| Area | Generalist CFO Firm | SPM / The Construction CFO |
|---|---|---|
| Industries served | Cannabis, healthcare, restaurants, ecommerce, construction | 18 commercial subcontracting trades only |
| Job costing setup | Adapted from a general-purpose template | Built to match your estimate structure, phase by phase |
| WIP format | Standard percentage-of-completion template | Trade-specific — civil, electrical, and concrete each formatted differently |
| Overhead rate | Standard SG&A % approach | Calculated at trade-specific cost driver level |
| Change order knowledge | General contract awareness | T&M, unit price, GMP, lump sum — matched to your contract type |
| Benchmark data | Cross-industry general data | Trade-specific across 7 revenue bands, $1M–$500M+ |
| Learning curve | You fund the education | We already know your trade before day one |
Civil contractors carry owned equipment that has to be allocated to jobs at a realistic internal rate. Price it too low and equipment costs eat margin silently. Price it too high and you lose bids. SPM builds the equipment burden schedule and allocates it to jobs so the P&L actually reflects what a job cost.
Electrical contractors on T&M work routinely underbill because change orders get logged at job closeout instead of within 48–72 hours of verbal direction. SPM builds the process and the documentation cadence so no approved work ships without billing behind it.
Concrete work is labor-intensive and phase-dependent. A pour that runs 20% over on labor in phase one bleeds through the entire job if nobody catches it. SPM builds phase-level labor variance reporting so you see the problem while you can still respond to it.
SWPPP and erosion contractors mobilize and demobilize frequently on short-cycle jobs. The cash flow gap between mobilization cost and first pay app approval is where this trade gets into trouble. SPM builds the cash flow forecast that shows that gap before it becomes a problem.
Pricing scales with revenue. $1M–$3M, $4M–$6M, $7M–$9M, $10M–$12M tiers available. $13M+ quoted. Schedule a call for exact pricing →
Job costing structure, WIP format, and overhead rate calculation are fundamentally different by trade. A civil contractor's equipment cost allocation problem is not the same as an electrical contractor's T&M underbilling problem. A generalist CFO learns your trade's specific financial patterns on your dime — at $3,000–$8,000/month, that's an expensive education you're funding.
A general business CFO understands GAAP, financial statements, and cash flow modeling. A construction CFO understands all of that plus: WIP accounting, percentage-of-completion revenue recognition, job cost structure aligned to field estimates, retainage tracking, pay-when-paid cash flow, change order documentation, and trade-specific margin benchmarks. The construction-specific layer is where the real work happens — and where generalists consistently fall short.
SPM's 18 confirmed perfect-fit trades are civil, concrete, electrical (commercial new construction only), SWPPP/erosion, underground utility, sitework, grading, masonry, framing, drywall, insulation, excavation, demolition, paving, structural steel, waterproofing, EIFS/stucco, and fire protection. If you're outside these trades, SPM is likely not the right fit — and we'll tell you that directly rather than take your money and learn on the job.
Core Financial includes ControlQore setup, job costing aligned to your estimates, full-service bookkeeping, and bank reconciliations. Executive Financial adds monthly CFO advisory meetings, controllership, and strategic accountability. No payroll. No scope gaps.
A bookkeeper records what happened. We tell you what it means and what to do about it. We align job costing to your estimates, track WIP monthly, and hold strategic accountability meetings so problems get fixed — not just documented.
SPM already knows your trade. We start building — not learning — on day one.
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