Construction Job Cost Code Samples

by Perry on August 25, 2010

There are many ways to examine Construction Job Cost Codes, but before you discuss them, you must first determine what type of contractor you are. That effort will help you better manage the budget to actual analysis of Job Cost.  That is a key ingredient when thinking about construction estimating software as well as construction accounting software. So here are a few types of contractors:

  1. Contractor that is more of a construction management type company that turnkeys out almost everything.
  2. Contractor that buys materials but subcontracts out most labor (not supervision, etc)
  3. Contractor that buys materials and self performs most labor
  4. Contractor that buys materials and self performs some labor and subcontracts some labor

For contractor type 1 or 2, often the Construction Specification Institutes (CSI) specifications sections are sufficient for a management and accounting cost code such as for example:  (the example below is a partial list)

  • 2100 Clearing
  • 2200 Earthwork
  • 2550 Site Utilities
  • 2600 Paving & Surfacing
  • 2800 Landscaping
  • 3100 Concrete Formwork
  • 3200 Concrete Reinforcement
  • 3300 Concrete
  • 3400 Precast Concrete
  • 4100 Mortar
  • 4200 Unit Masonry
  • 4400 Stone
  • 5100 Structural Metal Framing
  • 5200 Metal Joists
  • 5400 Light Gage Metal Framing
  • 5500 Metal Fabrications
  • 5700 Ornamental Metal
  • 6100 Rough Carpentry
  • 6200 Finish Carpentry
  • 6400 Architectural Millwork & Casework
  • 7100 Waterproofing
  • 7200 Insulation
  • 7300 Singles & Roofing Tiles
  • 7500 Membrane Roofing
  • 7600 Flashing & Sheet Metal
  • 7900 Sealants
  • 8100 Metal Doors & Frames
  • 8200 Wood & Plastic Doors
  • 8300  Special Doors
  • 8500 Metal Windows
  • 8600 Wood & Plastic Windows
  • 8700 Hardware & Specialties
  • 8800 Glazing
  • 9100 Lath & Plaster
  • 9200 Gypsum Wallboard / Drywall
  • 9300 Tile
  • 9400 Terrazzo
  • 9500 Acoustical Treatment
  • 9550 Wood Flooring
  • 9650 Resilient Flooring
  • 9680 Carpeting
  • 9900 Painting
  • 9950 Wall Covering
  • 15061 Steel Pipe
  • 15062 Cast Iron Pipe
  • 15063 Copper Pipe
  • 15064 Plastic Pipe
  • 15180 Mechanical Insulation
  • 15400 Plumbing
  • 15500 Fire Protection
  • 15600 Power or Heat Generation
  • 15650 Refrigeration
  • 15800 Air Distribution
  • 15900 Controls & Instrumentation
  • 16110 Raceways
  • 16111 Conduits
  • 16112 Bus Ducts
  • 16113 Underfloor Ducts
  • 16114 Cable Trays
  • 16120 Wire & Cables16130 Outlet Boxes
  • 16200 Power Generation
  • 16300 Power Transmission
  • 16400 Service & Distribution
  • 16500 Lighting
  • 16700 Communications
  • 16900 Controls & Instrumentation

However for type 3 or 4 contractors including specialty contractors, using the above codes could work but not really provide a great way of understanding where and why the company is making/losing money easily.  Yes, more codes can be added especially for the specialty contractors.  But, at the end of the day, it all still boils down how the construction work was ESTIMATED,  and then, did the company make/lose money for their type of work?
So here is an idea that you may want to consider. So if you are predominantly a self performing contractor, consider looking at a Job Cost code as a system.  For instance, a concrete subcontractor may look at a Job Cost Code for a Slab on Grade as Job Cost Code 100.  That way all parts for material and labor are cost coded to Job Cost Code 100.  Now when the estimator estimated the Slab on Grade, often he or she estimate the slab as a system.  So it would be a great way to analyze Estimated Budget Cost to Actual Accounting Job Cost.  At the end of the day the question would be, “did we make/lose money on that specific system…. Lets look at Budget to Actual”

Recently, we came across a really good estimating takeoff software program for screen takeoffs of construction systems.   It is not an estimating software system, but a compliment to the estimating process for take-off of construction systems (like the above mentioned example of the job cost code 100 for the SOG). Essentially, it is a measuring takeoff program of electronic plans that are in pdf, tiff, jpeg, cad formats, bmp, cpc formats, etc. The Estimating Takeoff Software program for screen takeoff would be a huge benefit for Microsoft Excel® spreadsheet users since the program starts and saves your takeoff in Excel®. You can be find it at:

Reiter & Company, Inc. 1-800-482-1014         www.reiterandcompany.com/takeoff

ALSO: Read an in depth Review of Takeoff Software for Estimating Construction at:  Review Takeoff Software

Thanks again for visiting AskTheEstimator.com

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