Case Study · Operational Transformation · Agriculture
The owner asked: how much does it really cost to produce one liter of milk?
The result was a complete transformation of the farm. A bold question triggered a process that led to the implementation of tools providing precise answers and eliminating decisions based on guesswork.
A farm that chose to grow consciously
The farm owner understood that dynamic geopolitical, climatic, and demographic changes required a completely new approach to management. He decided to specialize in milk production and build a system resilient to shocks, ready for discussions with banks and investors.
There was one problem: no real data. Estimated costs, invoices in binders, decisions made from memory.
The owner’s team wasn’t looking for just a consultant. They needed a partner in change.
This is how the collaboration with an Interim CFO with fund experience began. He took on the role of designer, implementer, and architect of the management system — from the first analysis to ready-to-use operational tools.
What was built, step by step
1. Financial Analysis: Real Cost of Production
Before implementation, a detailed calculation was carried out. Real unit cost calculations for silage, milk, and feed were created, internal benchmarks for departments and machinery, along with identification of gaps in record-keeping and recommendations that immediately improved financial results.
2. OMS: End of invoices in binders
An invoice and payroll recording system was implemented, becoming the foundation of managerial 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 and LinkField: Field planning connected to reality
Tools for planning field work and fertilization record actual operator actions, including unplanned ones, and integrate data with fuel consumption and machine work. For the first time, full visibility was achieved into what really happens in the field.
4. Oilhub: Closed-loop machine cost control
The system combines data from planned fuel consumption, reported work, actual refueling, and invoices into one coherent view. No more guessing why a tractor costs more than it should.
5. MilkInsights: Cost per liter of milk under control
A milk production analysis tool with division into technological groups and herds, tracking feed cost per liter, and comparison with benchmarks and nutritional standards. The client stopped estimating. He started managing.
6. Financial Model and FarmWise: Command center of the farm
First, a complete Financial Model of the Farm was created with a dynamic monthly budget, profitability analysis by department, and investment simulations (CAPEX, leases, financing sources). Then FarmWise: an integrated system connecting financial data with real farm operations.
FarmWise shows the full cost path: from invoice, through warehouse, machine work report, to profitability analysis. Daily decisions — feed purchase, machine repair, 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 combines historical data with forecasts, budget, and scenarios — management sees the future |
| Budget & Controlling | Orientational, created once a year | Real-time dynamic budget — every zloty has a plan, every change is analyzed immediately |
| Investment Decisions | Intuition and accounting data | Every investment calculated for profitability, cash flow, and unit cost before implementation |
| Feed Cost | Estimates | Precise unit cost: crops, fertilization, harvest, storage losses, recipes, and link to financial result |
| Cost of One Liter of Milk | Estimates | Full unit cost including overheads and impact on EBIT |
| Relationship with 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 practically non-existent 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 specialize, discuss financing, and plan further development from a position of strength.
Technological Independence
The entire system is built on Excel + VBA + Power Query + DAX — no high subscriptions, no dependence on external vendors, and no waiting for version updates. The client can develop the system independently. They control not only the data, but the system itself.
Do you run a farm and want to know what you really earn?
The first step can be a no-obligation conversation focused on concrete answers.
