7 Key Metrics of a WIP Series: Cost to Complete

For long-term construction projects, contractors must accurately estimate the cost to complete (CTC) to precisely determine project performance and avoid surprises that could hurt profitability or deter lenders and sureties. Understanding your CTC early on will give you the opportunity to quickly address issues that hinder productivity or increase your overall costs. Estimating Cost to…

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7 Key Metrics of a WIP Series: Total Estimated Cost and Profit Fade Reduction

Contractors use work-in-process (WIP) schedules to measure revenues and gross profit so bankers, bonding agents, and underwriters can view project profitability on a project-by-project basis. WIP schedules also act as reassurance that revenue, contract costs, under billings, and over billings will reconcile to the profit and loss statement as well as the balance sheet. However,…

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7 Key Metrics of a WIP Series: Revenue Earned to Date

As discussed in previous entries of the 7 Key Metrics of a WIP Series, the work-in-process (WIP) schedule is used to determine revenues and gross profit numbers that need to be in your standard monthly reports. The WIP provides an overview of the profitability of each job and can offer reassurance that your contract revenue,…

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7 Key Metrics of a WIP Series: Total Estimated Profitability

The purpose of a work in progress (WIP) report is to determine if current jobs are over- or under-billed. Construction accounting typically includes line items on both the balance sheet and the income statement that offer details on over/under billings determined by the WIP report. Over-billed projects appear to be additional revenue, whereas under-billed projects…

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