The estimate sets a budget for each code. During the job, labor hours, material invoices and subcontract costs post to the same codes. The comparison shows where the job gains or loses money.
Example: an electrical contractor keeps separate codes for branch conduit, wire, fixtures and gear. The foreman codes each day's hours to the right one.
Many contractors base their codes on MasterFormat divisions and add their own detail. Set up your estimate in the same codes your field crew uses. Then you can compare finished jobs to your estimates and correct your labor units.