<PAGE>
                                                                      Exhibit 14

                   DAYTON SUPERIOR CORPORATION CODE OF ETHICS
                                       FOR
                            SENIOR FINANCIAL OFFICERS

Dayton Superior Corporation's ("Company") Senior Financial Officers must perform
with integrity, honesty and sound judgment in every aspect of their professional
duty. While all directors, officers and employees are required to adhere to
Dayton Superior Corporation's Standards of Conduct, the professional and ethical
conduct of the Senior Financial Officers is essential to the proper performance
and success of Dayton Superior Corporation. This Code of Ethics shall apply to
Dayton Superior Corporation's Senior Financial Officers. "Senior Financial
Officers" shall include Dayton Superior Corporation's President and Chief
Executive Officer, Chief Financial Officer, Vice President - Accounting, and
Corporate Treasurer or persons performing similar functions. In the event of the
change of an officer's title or designation as a principal officer, or the
addition of an officer to the foregoing definition, any officer performing a
similar function shall be included.

CODE OF CONDUCT

To the best of their knowledge and ability, the Senior Financial Officers shall:

     -   act with honesty and integrity in the performance of his or her duties
         at the Company, shall comply with laws, rules and regulations of
         federal, state and local governments and other private and public
         regulatory agencies that affect the conduct of the Company's business
         and the Company's financial reporting.

     -   be responsible for full, accurate, and timely disclosure in all
         periodic reports required to be filed by the Company with the
         Securities and Exchange Commission and in other public communications.
         Accordingly, it is the responsibility of the CEO, CFO and each senior
         financial officer to promptly bring to the attention of the Disclosure
         Committee of the Company (the Disclosure Committee) any material
         information of which he or she may become aware that affects the
         disclosures made by the Company in its public filings or otherwise
         assist the Disclosure Committee in fulfilling its responsibilities.

     -   promptly bring to the attention of the Disclosure Committee and the
         Audit Committee any information he or she may have concerning (a)
         significant deficiencies in the design or operation of internal
         controls which could adversely affect the Company's ability to record,
         process, summarize and report financial data or (b) any fraud, whether
         or not material, that involves management or other employees who have a
         significant role in the Company's financial reporting, disclosures or
         internal controls.

     -   avoid actual or apparent conflicts of interest between personal and
         business relationships, such as holding an equity, debt, or other
         financial interest in any competitor, supplier or customer of the
         Company, or having a personal financial interest in any transaction
         involving the purchase or sale by the Company of any products,
         materials, equipment, services or property, other than through
         Company-sponsored programs. Any such actual or apparent conflicts of
         interest shall be brought to the attention of the General Counsel or
         the CEO.

     -   promote the prompt internal reporting of violations of this Code of
         Ethics to the chair of the Audit Committee of the Board of Directors,
         the General Counsel, or to other appropriate person or persons
         identified by Dayton Superior Corporation's Board of Directors.

<PAGE>

     -   promptly bring to the attention of the General Counsel or the Audit
         Committee any information he or she may have concerning evidence of a
         material violation of securities or other laws, rules or regulations
         applicable to the Company and the operation of its business, by the
         Company or any agent thereof.

     -   promote, as appropriate, contact by employees with the designated
         reporting official or the chair of the Audit Committee of the Board of
         Directors for any issues concerning improper accounting or financial
         reporting of Dayton Superior Corporation without fear of retaliation,
         and proactively promote ethical and honest behavior within Dayton
         Superior Corporation.

The Board of Directors shall determine, or designate appropriate persons, to
determine appropriate actions, to be taken in the event of violations of this
Code of Ethics by the President and Chief Executive Officer, Chief Financial
Officer, Vice President - Accounting, and Corporate Treasurer or persons
performing similar functions. Such actions shall be reasonably designed to deter
wrongdoing and to promote accountability for adherence to this Code of Ethics,
and may include written notices to the individual involved that the Board has
determined that there has been a violation, censure by the Board, demotion or
re-assignment of the individual involved, suspension with or without pay or
benefits and termination of the individual's employment.

All Senior Financial Officers are expected to adhere to both the Dayton Superior
Corporation's Standards of Conduct and this Code of Ethics. The Board of
Directors shall have the sole and absolute discretionary authority to approve
any deviation or waiver from this Code of Ethics for Senior Financial Officers.
Any change in or waiver from and the grounds for such change or waiver of this
Code of Ethics for Senior Financial Officers shall be promptly disclosed through
a filing with the Securities and Exchange Commission on Form 8-K.