The owner asked: How much does it really cost to produce one litre of milk?

What was built — step by step

1. Financial Analysis: The True Cost of Production

Before implementation, a detailed calculation was carried out. Real unit cost calculations were created for silage, milk, and feed production, internal benchmarks for departments and machinery, along with identification of gaps in record-keeping and immediate recommendations that improved financial performance.

2. OMS: No more invoices in binders

An invoice and payroll recording system was implemented, becoming the foundation of management accounting. From that moment, every zloty spent on the farm had its place in the system — assigned to a specific department, machine, and project.

3. SmartField & LinkField: Field planning connected to reality

Tools for planning field operations and fertilisation that record actual work performed by operators (including unplanned tasks) and integrate data with fuel consumption and machinery performance. For the first time, full visibility was achieved into what was really happening in the fields.

4. Oilhub: Closed-loop machinery cost control

A system that combines planned fuel consumption, reported work, actual refuelling, and invoices into one consistent view. No more guessing why a tractor costs more than it should.

5. MilkInsights: Full control over the cost of a litre of milk

A milk production analysis tool with breakdown by technological groups and herds, tracking feed cost per litre, and comparison against benchmarks and nutritional standards. The client stopped estimating. He started managing.

6. Financial Model & FarmWise: The command centre of the farm

First, a complete Financial Model of the Farm was built — with a dynamic monthly budget, profitability analysis by department, and investment simulations (CAPEX, leasing, funding sources). Then came FarmWise: an integrated system connecting financial data with real farm operations.

FarmWise shows the full cost path: from invoice, through warehouse, machinery work reports, to profitability analysis. Daily decisions — feed purchasing, machinery repairs, treatment planning — are now made based on data, not intuition.

Results: Before and After the Transformation

Area	Before Transformation	After Transformation
Financial Analysis	Accounting data, past only	Model combining historical data with forecasts, budget and scenarios — management sees the future
Budgeting & Controlling	Orientational, created once a year	Dynamic real-time budget — every zloty is planned and every change is analysed immediately
Investment Decisions	Intuition and accounting data	Every investment evaluated for profitability, cash flow and TKW before execution
Feed Cost	Estimates	Precise TKW calculation: crops, fertilisation, harvest, storage losses, recipes and financial impact
Cost of a Litre of Milk	Estimates	Full TKW including overheads and impact on EBIT
Relationship with the Bank	One-sided, document-based	Substantive partnership: data, simulations, repayment schedules, real development plans

Ready for the next stage as an equal partner

The transformation gave the client something that is almost unheard of in this sector: a level of data granularity that opens doors to conversations with banks and investors on completely different terms. The farm was able to specialise, discuss financing, and plan further development from a position of strength.

Technological Independence

The entire system was built on Excel + VBA + Power Query + DAX — with no high subscriptions, no dependency on external vendors, and no waiting for software updates. The client can develop the system independently. He controls not only the data, but the system itself.