Published by CivilEngineers.com, a Family Office Club project. Built from the published practitioner and industry sources listed below. General education only. How we source.

About the data
Qualitative process framework written for this asset. No quantitative external data is used. The graphic is a discussion aid, not a benchmark. Your CPA can help you review the categories against your own financial statements.
Use note
No percentages are shown because allocation varies by service mix, contracts, utilization, overhead policy, and accounting method. Add firm-specific data before using this as a financial model.
Text version
Seven categories of a civil engineering firm's fee dollar, with no proportions shown. Delivering the work: project labor (billable staff time), subconsultants (outside specialists), project expenses (travel, reproduction, testing and other direct costs). Running the firm: business development, administration and systems, insurance and risk management. What the firm keeps: operating margin and reinvestment.
| Group | Categories |
|---|---|
| Delivering the work | Project labor; subconsultants; project expenses |
| Running the firm | Business development; administration and systems; insurance and risk management |
| What the firm keeps | Operating margin; reinvestment |
Sources and further reading
- Mark Zweig revenue factor versus utilization
- AASHTO, Guide for Audits of Architectural and Engineering (A/E) Consulting Firms (2016)
- Project Management for Civil Engineers: Invoicing, Write-Off’s, and Project Profitability: Ep 206 (2022)
- 438: Key Financial Metrics for an Architecture Firm with Hugh Glazer (2022)
