Most general contracting firms use the CSI Masterformat coding scheme for their cost codes, to generally match project specifications. For any General Contractor contemplating revising its cost codes, we strongly recommend using the 2004/2010 Masterformat, (50 Divisions), rather than the tried and true 1995 Masterformat (16 Divisions). Time marches on, and despite the familiarity and comfort zone of the old format, the new system is gradually replacing the familiar one. Don’t make the mistake of  ignoring this progression (unless you’re retiring next year). We’ve recently worked on job cost codes for two of our clients. We’re sharing a more generic list of 2010 Masterformat Sample Cost Codes here, as a guideline for mid & smaller GC’s.

It’s no secret that without solid historical job cost reporting, companies fail to close the information loop critical to profitability and effective company management. This sample set of codes is only that, and each company will require its own focused differences from this list. We’re offering this up simply to help provide a good start. In our experience designing Job Cost systems over the past 15 years, we find between 200 to 500 codes is a realistic number. The trick is to find that balance point between what we as managers want in the office, and that which job personnel in the field can give us back, ACCURATELY. (If your company has 1,000 cost codes, it’s pretty much a given that you’re forcing the field that’s coding the time sheet to lie to you!) If anything, our advice is to err on the side of simplicity (fewer) rather than complexity (too many). The KISS principle in construction is as applicable as ever. Email us with any questions to

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