The discussion of construction ERP systems cannot avoid the use of ERP in financial manipulation. The lack of transparency of ERP data and the lack of accurate data on the amount of work from clients and customers opens the door to speculation and information hiding.

Despite the apparent simplicity of processes within ERP-systems, unlike other industries, such systems in the construction industry are often closed, and together with the linking of data from CAD (BIM) systems, such a product looks extremely un-turnable and not flexible, due to the closed nature of databases and the functionality of the system itself, which is pre-configured by developers. Since the 2020s, the initiative in the development of such solutions has been taken by the manufacturers of CAD (BIM) systems, whose databases store the most important information used by the construction ERP system - automatic calculations of quantities and attributes of volumes of project entities. And by analogy with CAD (BIM) system, instead of access to the system's databases, external developers get limited functionality of the user interface or limited functionality via API requests.

The restricted access to automation features and the challenge of fully automating the creation of estimates and schedules, along with pervasive bureaucracy within ERP systems, compel construction companies to seek efficiency and profit gains through manipulation of cost-determining coefficients and factors.

In construction, profit is the difference between the total cost of a completed project (revenue) and variable costs, which include design, materials, labor and other direct costs associated with construction.

This situation is worsened by the cost calculation process being opaque, not just to clients, but also to construction company employees outside of the costing departments. This opacity fosters a privileged group within the company, who have exclusive rights o manipulate the attributes of coefficients in the ERP system.

Estimators often act as "financial jugglers", trying to increase profits by means of various coefficients at the stage of calculations, at the same time trying to keep the cost of work or project attractive for clients and not to undermine the reputation of the company.

As a result, the main scheme to increase the efficiency and profitability of companies operating in the construction industry is not automation and acceleration of decision-making processes, but speculation on the prices of materials and works. Overestimation of the cost of works and materials is carried out with the help of "gray" accounting in closed ERP systems (5D, Excel, ERP, EPM) by overestimating the percentages over the average market prices for materials or volumes of works.

In this case, the customer often receives an inflated cost of work, which is usually hidden in the game with volume figures. And subcontractors, those who are engaged in real construction, often receive an underestimated "cost of work" from the general contractor, are forced to purchase low-quality construction materials just to save their money to the detriment of the customer.