Wealth Management Considerations for Agricultural Entrepreneurs
Running a farm is more than a business—it’s a way of life. For agricultural entrepreneurs, building wealth often means managing both personal and business finances in tandem, with much of that wealth tied up …
Running a farm is more than a business—it’s a way of life. For agricultural entrepreneurs, building wealth often means managing both personal and business finances in tandem, with much of that wealth tied up in land, equipment, and inventory. Long-term financial success requires careful planning, smart investments, and strategies tailored to the unique realities of farming.
Here are several key wealth management considerations to help agricultural entrepreneurs preserve and grow their assets over time.
Separate Business and Personal Finances
While your farm and your livelihood may be closely linked, separating business and personal finances is essential. Not only does this make accounting and tax filing more efficient, but it also helps you better understand profitability, make informed decisions, and protect personal assets.
- Maintain separate bank accounts and financial records
- Pay yourself a consistent salary or draw
- Track farm income and personal expenses independently
Diversify Your Investment Portfolio
Much of a farmer’s wealth is concentrated in fixed, illiquid assets like land, equipment, or livestock. While these are valuable, they’re not easily turned into cash. To reduce risk and improve liquidity:
- Consider investing in off-farm assets, such as stocks, bonds, or real estate
- Establish retirement accounts to build long-term savings
- Work with an advisor to find balance between farm investments and personal financial goals
Plan for Succession and Estate Transfer
Wealth management for farmers often involves planning for the next generation. With high-value assets and complex ownership structures, it’s critical to have a clear succession plan:
- Decide early who will inherit or take over the business
- Use legal tools such as wills, trusts, and buy-sell agreements
- Evaluate estate tax exposure and explore strategies for minimizing liabilities
Proper planning ensures a smoother transition and helps protect your legacy.
Manage Tax Liability Strategically
Tax planning plays a major role in wealth preservation. Agricultural entrepreneurs have access to a variety of deductions and credits, but timing and structure matter:
- Take advantage of Section 179 and bonus depreciation on equipment purchases
- Use income averaging to stabilize tax obligations
- Explore entity structuring (e.g., LLC, S Corp) to optimize tax treatment
- Work with a CPA to stay ahead of changes in farm tax law
Protect What You’ve Built
Unexpected events—like market swings, weather disasters, or health issues—can disrupt even the strongest farm operations. A good wealth management plan includes risk mitigation through:
- Crop and revenue insurance
- Adequate liability and property coverage
- Disability and life insurance for key individuals
- Long-term care and health insurance planning
Partner with the Right Advisors
Managing agricultural wealth is a long-term process that benefits from professional insight. CPAs, financial planners, and estate attorneys with experience in farming operations can help you:
- Create customized investment and savings plans
- Evaluate your full financial picture
- Plan for major purchases, retirement, and generational wealth transfer
Supporting Your Financial Future
At De Boer, Baumann & Company, we understand the financial landscape agricultural entrepreneurs face—from volatile cash flow to complex succession needs. Our experienced advisors help you plan strategically so you can protect your farm, your family, and your future.
Managing Seasonal Cash Flow Fluctuations in Farming
Farming is a business of cycles. With planting, growing, harvesting, and selling seasons spread across the year, cash flow often fluctuates dramatically. Managing these ups and downs is critical to keeping your operation running …
Farming is a business of cycles. With planting, growing, harvesting, and selling seasons spread across the year, cash flow often fluctuates dramatically. Managing these ups and downs is critical to keeping your operation running smoothly and ensuring you have the resources to cover expenses year-round.
Understanding how to plan for and manage seasonal cash flow fluctuations can make the difference between thriving and struggling through the year.
Why Cash Flow Fluctuations Are Common in Farming
Unlike many businesses with steady monthly revenue, farms often experience:
- Periods of high expenses before any income is generated (e.g., purchasing seed, fertilizer, or livestock feed)
- Large income spikes after harvest or livestock sales
- Variable market prices affecting income timing and amounts
- Seasonal labor costs tied to planting and harvesting cycles
Without careful planning, these fluctuations can create cash shortages, missed payments, and financial stress.
Strategies to Manage Seasonal Cash Flow in Farming
Develop a Year-Round Cash Flow Budget
Create a detailed monthly cash flow projection, estimating all income and expenses throughout the year. This helps identify months when cash shortages may occur and allows you to plan accordingly.
Build and Maintain a Cash Reserve
Aim to set aside funds during peak income months to cover expenses during lean periods. A cash reserve can provide a financial cushion and reduce reliance on credit.
Manage Accounts Payable and Receivable
Negotiate payment terms with suppliers and customers to better align cash inflows and outflows. For example, extending payables while encouraging timely receivables can ease short-term pressure.
Use Short-Term Financing Wisely
Lines of credit or seasonal loans can help bridge cash gaps, but use them carefully to avoid high-interest costs. Plan repayments during high-income months.Monitor Inventory and Input Costs
Track how much you spend on inputs and avoid over-purchasing early in the season. Efficient inventory management reduces tied-up cash and waste.
Explore Alternative Revenue Streams
Diversifying income sources—such as agritourism, direct sales, or value-added products—can help smooth cash flow throughout the year.
The Importance of Regular Financial Review
Cash flow management is not a one-time task. Regularly reviewing your cash flow projections and actual results allows you to adjust your plans, identify issues early, and seize opportunities.
Working with a trusted advisor can bring fresh insights and help you optimize your finances in line with your farm’s unique rhythms.
How DBC Helps Farms Navigate Cash Flow Challenges
At De Boer, Baumann & Company, we specialize in helping agricultural clients manage the complexities of seasonal cash flow. From budgeting to financing strategies, our team provides tailored advice that supports your farm’s stability and growth.
Business Consulting Tips for Expanding Your Farming Operation
Expanding your farming operation is an exciting milestone—one that brings opportunities for increased revenue, new markets, and greater impact. But growth also presents challenges that require thoughtful planning, financial savvy, and strategic decision-making. Whether you’re …
Expanding your farming operation is an exciting milestone—one that brings opportunities for increased revenue, new markets, and greater impact. But growth also presents challenges that require thoughtful planning, financial savvy, and strategic decision-making.
Whether you’re adding acres, diversifying crops, or scaling your livestock, leveraging expert business consulting can help you navigate expansion successfully and sustainably.
Why Business Consulting Matters for Farm Expansion
Farming is a complex business with unique variables: unpredictable weather, fluctuating commodity prices, labor demands, and regulatory compliance. Growth adds layers of complexity—from financing and infrastructure to market access and workforce management.
A skilled business consultant offers an outside perspective grounded in industry expertise, helping you:
- Identify realistic growth opportunities based on market trends and your farm’s strengths
- Develop financial models and forecasts to ensure profitability
- Streamline operations to improve efficiency and reduce costs
- Navigate legal and regulatory requirements related to land use, labor, and environmental compliance
- Build sustainable strategies that balance short-term gains with long-term resilience
Proven Strategies for Successful Farm Expansion
Expanding your farming operation is a significant step that offers opportunities for increased revenue and sustainability but also requires careful planning and management. With the agricultural sector facing challenges like volatile commodity prices, labor shortages, and changing regulations, strategic business consulting can help you navigate growth wisely.
Here are seven proven strategies and considerations to guide your farm’s expansion:
Conduct a Market and Feasibility Analysis
Before expanding, it’s crucial to analyze your target market and assess feasibility. Understand current demand trends, commodity prices, consumer preferences (such as the rising demand for organic or locally grown products), and competition in your region. Agencies like the USDA and state agricultural departments provide valuable market reports and data.
A feasibility study that considers infrastructure needs, labor availability, and capital requirements will help determine whether expansion makes sense for your specific operation.
Develop a Comprehensive Financial Plan
Expansion often requires significant investment. Create detailed budgets, cash flow projections, and break-even analyses to evaluate the financial viability of your growth plans.
Securing financing may involve bank loans, government grants, or farm credit programs. Financial institutions often require thorough business plans that show realistic returns and risk assessments.
Optimize Operational Efficiency with Technology
Investing in modern farm management technology can improve efficiency and reduce costs. Examples include:
- GPS-guided machinery that increases planting and harvesting accuracy
- Farm management software to track crop data, labor, and expenses in real time
- Precision agriculture tools that optimize input use, improving yields while reducing waste
These technologies can be tailored to farms of all sizes to support scalable growth.
Build a Skilled and Compliant Workforce
Expansion usually means hiring additional labor, often seasonal. Develop clear hiring policies and training programs focused on safety, productivity, and regulatory compliance (including OSHA and labor laws).
Consider partnerships with local labor agencies or community programs to attract qualified workers, and invest in employee retention strategies to reduce turnover.
Strengthen Supply Chain and Marketing Strategies
Growing your farm may require new or expanded supplier relationships and distribution channels. Evaluate your current supply chain for potential bottlenecks or vulnerabilities.
Direct-to-consumer marketing—through farmers markets, CSA (Community Supported Agriculture) programs, or online sales—is gaining popularity and can offer higher margins, but requires dedicated marketing and customer service efforts.
Ensure Environmental and Regulatory Compliance
Larger operations face stricter environmental regulations related to water use, pesticide application, waste management, and land conservation. Early consultation with agencies such as the USDA Natural Resources Conservation Service (NRCS) and state environmental departments can help ensure compliance and identify cost-effective sustainability practices.
Sustainable practices can also enhance your farm’s marketability to increasingly eco-conscious consumers.
Plan for Long-Term Succession and Risk Management
Growth should align with your long-term goals, including succession planning. Engage advisors to develop estate plans and business structures that support smooth transitions between generations.
Additionally, comprehensive risk management—including crop insurance, liability coverage, and diversified income streams—can protect your expanded operation from unpredictable events.
The Bottom Line: Growth with Confidence
Expanding your farm is more than just scaling up—it’s about building a resilient, profitable operation that stands the test of time. Business consulting turns complexity into clarity, empowering you with data-driven strategies and actionable plans.
How DBC Can Support Your Expansion
At De Boer, Baumann & Company, our agricultural consulting experts combine industry knowledge with personalized service. From market analysis and financial planning to compliance and operational improvements, we partner with you to turn your growth vision into reality.
Preparing for an Agricultural Audit: What to Expect
Audits can feel intimidating, especially when they involve complex agricultural operations. But with the right preparation, an audit doesn’t have to be stressful—it can be an opportunity to improve your financial controls, clarify records, …
Audits can feel intimidating, especially when they involve complex agricultural operations. But with the right preparation, an audit doesn’t have to be stressful—it can be an opportunity to improve your financial controls, clarify records, and strengthen your business.
Whether you’re facing a government compliance audit, a financial statement review, or an internal inspection, knowing what to expect will help you navigate the process with confidence.
What Is an Agricultural Audit?
An agricultural audit is a thorough examination of your farm’s financial records, operations, and compliance with applicable laws and regulations. It can be requested by lenders, government agencies, or conducted internally to assess risk and accuracy.
Audits vary in scope but often include:
- Verification of income and expenses
- Review of inventory and asset records
- Examination of internal controls and procedures
- Compliance checks for grants, subsidies, or tax credits
Common Types of Agricultural Audits
- Financial Statement Audits: Independent auditors verify the accuracy of your financial statements, which may be required by lenders or investors.
- Tax Audits: The IRS or state tax authorities review your tax returns and supporting documentation for accuracy and compliance.
- Regulatory Audits: Agencies like the USDA may audit compliance with program requirements or environmental regulations.
- Internal Audits: Self-assessments or reviews by your team to identify operational or financial risks before external audits.
How to Prepare for an Agricultural Audit
- Organize Your Records
Make sure all financial documents—bank statements, receipts, invoices, payroll records, and tax filings—are complete, accurate, and easy to access. - Review Your Internal Controls
Document and review your financial processes, including cash handling, inventory tracking, and expense approvals. Strong internal controls can simplify the audit and reduce questions. - Communicate with Your Auditor
Clarify the audit scope and timeline upfront. Ask what documents or information they will need, and designate a point person to coordinate communications. - Prepare Your Team
Ensure staff understand their roles and the importance of timely, accurate responses. Train anyone who interacts with auditors on professionalism and transparency. - Address Potential Issues Proactively
If you identify errors or discrepancies ahead of time, document corrective actions taken. Being upfront about issues demonstrates responsibility and can build trust.
What to Expect During the Audit
Auditors will typically:
- Conduct interviews with key personnel
- Inspect financial records and supporting documents
- Test transactions for accuracy and compliance
- Identify any discrepancies or risks for follow-up
Remember, auditors are not there to catch you out—they want to ensure your records are accurate and your business is compliant.
After the Audit: Next Steps
Once the audit is complete, you’ll receive a report detailing findings and any recommended actions. It’s important to:
- Review the report carefully
- Address any deficiencies promptly
- Implement improvements in policies or controls as advised
- Keep detailed records of corrective actions
How DBC Supports Agricultural Audits
De Boer, Baumann & Company has extensive experience guiding farms through all types of audits. From preparation to response, we help you understand requirements, organize records, and implement controls to make the process as smooth as possible.
Breaking Through Succession Planning Roadblocks on Your Farm
Nearly every article about farm and ranch transitions emphasizes how few family business owners have formal succession plans. They cite statistics on the lack of planning, warn about the costs of unplanned transitions, and …
Nearly every article about farm and ranch transitions emphasizes how few family business owners have formal succession plans. They cite statistics on the lack of planning, warn about the costs of unplanned transitions, and outline the potential damage to both finances and family relationships. The message is clear: failing to plan for your business transition can create serious challenges for the next generation.
Despite this, many family business owners still don’t complete their succession plans. One reason is that succession planning is never truly “finished.” Life events—births, deaths, marriages, divorces, family conflict, changes in business strategy, acreage fluctuations, and even natural or economic disasters—can all affect your plan.
But even with these realities in mind, many still hesitate. Here are common reasons why.
Feeling Stumped
Sometimes you simply don’t know where to begin. You may be unsure how to divide assets among children, or whether they should be divided equally. Maybe you don’t know how to acknowledge the contributions of family members who stayed to help while others pursued careers elsewhere. Or perhaps no one plans to return to the farm, and you don’t know how to plan for that. When there’s no clear solution, it’s easy to avoid the conversation entirely.
Conflict Among Family Members
Family conflict often contributes to planning paralysis. Maybe you and your spouse can’t agree on a plan. Perhaps tension between adult children complicates decisions about inheritance. Maybe you’re frustrated with an in-law or disappointed by a family member’s lifestyle or choices. When relationships are strained, it can be hard to picture a smooth transition.
Unrealized Goals
Many owners hope to grow their business and pass it on to the next generation. But if those dreams don’t materialize, planning becomes painful. Family involvement may not have worked as hoped, or the business’s long-term viability may be in doubt. Facing those realities can make planning feel like an acknowledgment of a dream that didn’t come true.
Overwhelmed by Complexity
Succession planning can be complicated. Farm Service Agency regulations, entity structures, trusts, gifting strategies—it’s a lot to navigate. When you add in family dynamics, it’s tempting to throw up your hands and think, “They can figure it out when I’m gone.”
Facing Your Own Mortality
Succession planning also means confronting your own mortality, and that’s something many people prefer to avoid. For some, not planning feels easier than facing the idea of stepping away or passing on.
Moving Past the Hesitation
The way to move forward is simple: talk it through. Discuss options, brainstorm ideas, write them down, debate the pros and cons, and visualize what different paths could look like. You can do this with your spouse, trusted friends, other family members, or advisers.
Sometimes it helps to talk to someone completely outside your industry—someone who owns a family business in a different field—to get a fresh perspective. Talking with others you respect can create accountability and momentum.
Then, focus on just the next step. Don’t try to complete the entire plan at once. Schedule another meeting, research a strategy, or start one small conversation. Step by step, the pieces will come together. Overcoming hesitation isn’t easy, but by understanding its sources, talking with others, and consistently moving forward, you can build a stronger path to the future.
To read the full article by Lance Woodbury, visit Overcome Succession Plan Hesitation.
How to Make Your Farm the Employer of Choice
Finding and retaining good help for today’s farms and ranches is no easy task. Rural community depopulation, fewer amenities like schools and hospitals, consolidating operations, slim financial margins, long hours, physically demanding and sometimes …
Finding and retaining good help for today’s farms and ranches is no easy task. Rural community depopulation, fewer amenities like schools and hospitals, consolidating operations, slim financial margins, long hours, physically demanding and sometimes dangerous work—all in remote locations—can make recruitment seem impossible.
Yet family-owned farms and ranches have unique strengths that can help them rise above these challenges. At De Boer, Baumann & Company, we believe that with the right strategies, your family business can not only attract quality employees but also retain them for the long haul.
Tap Into Your Rural Network
Rural communities are often built on deep social and historical ties. People know each other, attend the same churches, participate in local events, and compete in or cheer for school sports. These relationships create a natural recruiting network.
Even those who have moved away to pursue education or careers in bigger cities often maintain strong connections to their hometown. Many young people who left return once they start families, looking for the safety and community that small-town life provides.
Consider staying connected through social media or informal outreach to people who grew up in your area. A well-timed conversation might inspire a talented local to return home and join your team.
Highlight Your Family Business Culture
Family businesses offer something larger operations can’t: a unique, people-first culture. They can often provide more flexibility in work arrangements and respond quickly to an employee’s family needs.
When an employee or a family member faces a health challenge or family event, a family-run business can adapt and support them in ways larger organizations can’t. Family operations also tend to plan with the long term in mind, focusing on generational continuity rather than short-term profits.
This stability fosters loyalty. Many employees stay for decades, becoming part of the “extended family.” That kind of job security is rare—and it’s something only family businesses can authentically offer.
Get Creative with Benefits
Family businesses have the freedom to customize benefits that meet employees’ unique goals and circumstances. Some examples we’ve seen include:
Helping employees purchase land or a home
Allowing employees to run a small side operation alongside the main business
Offering remote workspaces in nearby cities to attract administrative or accounting talent
Providing opportunities for ownership or “phantom stock” so employees can build long-term wealth
Assisting with childcare or contributing to in-state college tuition for employees’ children
Providing housing or contributing to housing as a retirement benefit
Offering deferred compensation, such as cash or life insurance with cash value upon retirement
While you’ll need to follow applicable employment and tax laws, small family-run operations are often better positioned to think outside the box and create tailored, meaningful benefits packages.
Building Your Future Team
Attracting and retaining the right team members is challenging, but not impossible. By tapping into local networks, showcasing your family business culture, and offering creative benefits, you can stand out as an employer of choice—even in a competitive labor market.
At DBC, we understand the unique dynamics of family-run operations and can help you design strategies and structures that make your farm or ranch a place where people want to work—and stay.
To read the full original article by Lance Woodbury, visit How You Can Become the Employer of Choice.
How Effective Internal Controls Can Safeguard Your Farm’s Finances
Running a successful farm in today’s economic landscape requires more than a strong harvest. With fluctuating market prices, rising costs, and increasing regulatory demands, financial stability is key to long-term sustainability—and it starts with …
Running a successful farm in today’s economic landscape requires more than a strong harvest. With fluctuating market prices, rising costs, and increasing regulatory demands, financial stability is key to long-term sustainability—and it starts with strong internal controls.
At De Boer, Baumann & Company, we understand the unique needs of the agricultural industry. Whether you run a multigenerational farm, manage seasonal workers, or operate a complex mix of crop and livestock production, having structured internal processes can help protect your assets, reduce risk, and position your operation for growth.
What Are Internal Controls?
Internal controls are the policies and procedures an organization puts in place to:
- Safeguard assets
- Ensure accurate and reliable financial records
- Promote operational efficiency
- Prevent errors, fraud, and misuse of resources
For farms, which often involve multiple revenue streams, fluctuating inventory, and a variety of labor arrangements, internal controls are essential to keeping financial operations transparent and on track.
Why Farms Are Especially Vulnerable
Farms are unique businesses, and their structure often creates blind spots:
- Seasonal staffing means frequent onboarding and less familiarity with procedures.
- Cash transactions at farm stands or local markets may go unrecorded or mismanaged.
- Family-run operations can lack separation of duties, increasing the risk of unintentional errors or fraud.
- Inventory—whether livestock, equipment, or crops—is hard to track without the right systems in place.
These factors make internal controls more than just best practice—they’re a form of risk management.
Key Internal Controls Every Farm Should Consider
- Segregation of Duties – No single person should handle all aspects of a financial transaction. For example, the person approving payments should not be the one reconciling the bank account.
- Inventory Controls – Track inventory throughout its lifecycle—from planting to harvest, from hatchling to processing. This ensures accurate reporting and helps spot potential losses.
- Cash Handling Procedures – Establish written processes for handling cash, making deposits, and issuing receipts. This is especially important for U-pick operations or roadside stands.
- Bank Reconciliations – Reconcile bank accounts regularly (at least monthly) to catch discrepancies early.
- Technology & Cybersecurity – If you use accounting software or online banking, protect it with strong passwords, two-factor authentication, and regular system backups.
- Documented Policies – Write down your financial procedures—whether for payroll, purchasing, or reimbursements—so expectations are clear for everyone, especially temporary or seasonal workers.
- Succession Planning Controls – As many farms transition between generations, internal controls can provide structure, clarity, and continuity—especially when financial responsibilities are shifting.
The Payoff: Greater Control, Less Risk
Strong internal controls won’t remove all the unpredictability from farming, but they can bring peace of mind where it matters most. With clearer oversight, accurate records, and secure systems, farmers can make more informed decisions, strengthen lender relationships, and reduce vulnerability to fraud or financial mismanagement.
Agriculture is a demanding business, and every dollar counts. By taking time to assess and improve your farm’s internal controls, you’re investing in the future stability and success of your operation.
DBC’s Approach to Internal Controls in Agriculture
At DBC, our team of agriculture specialists takes the time to understand the full picture of your operation. We don’t just offer one-size-fits-all solutions—we partner with you to design practical, tailored controls that align with the scale, seasonality, and structure of your farm.
Whether you need a risk assessment, help developing written procedures, or advice on strengthening your existing controls, our experts are here to help you make confident, informed decisions.
Understanding Costing Systems for Agricultural Operations
Running a successful agricultural operation means knowing exactly how much it costs to produce your crops or livestock. Costing systems help you break down expenses, identify inefficiencies, and price your products appropriately—ultimately safeguarding profitability …
Running a successful agricultural operation means knowing exactly how much it costs to produce your crops or livestock. Costing systems help you break down expenses, identify inefficiencies, and price your products appropriately—ultimately safeguarding profitability in a volatile market.
Because farming often involves seasonal cycles, multiple product lines, and fluctuating input costs, a good costing system is crucial for informed decision-making.
Why Are Costing Systems Important?
A well-designed costing system allows you to:
- Understand the true cost per unit of production
- Compare profitability across different crops or livestock
- Identify areas where costs can be reduced without sacrificing quality
- Prepare accurate budgets and financial forecasts
- Support loan applications and tax planning with precise data
Without accurate cost data, it’s difficult to know which parts of your operation are thriving and which may be draining resources.
Common Costing Approaches in Agriculture
There’s no one-size-fits-all solution, but here are some of the most relevant costing methods for farms:
- Standard Costing
This method sets predetermined costs for inputs and compares actual expenses against them. It highlights variances, so you can quickly identify where prices or usage differ from expectations. - Activity-Based Costing (ABC)
ABC assigns costs to specific activities, such as planting, irrigation, or harvesting. This helps pinpoint which tasks are most expensive and may benefit from efficiency improvements. - Job Order Costing
For farms handling specific projects or batches—like custom growing or specialty products—job order costing tracks expenses per job, offering detailed insights. - Process Costing
Ideal for continuous operations like dairies or grain farms, process costing averages costs across all units produced, simplifying cost per unit calculations.
Key Costs to Track
To get the most from any costing system, pay attention to these cost categories:
- Direct Costs: Inputs like seed, feed, fertilizer, chemicals, labor, and veterinary care. These directly affect your production.
- Indirect Costs (Overhead): Expenses such as equipment depreciation, utilities, insurance, property taxes, and interest payments. These support overall operations but don’t link to a specific product.
- Fixed vs. Variable Costs: Fixed costs remain constant regardless of production volume (e.g., property taxes), while variable costs change with production (e.g., seed or feed). Understanding this difference helps with budgeting and pricing decisions.
How to Choose the Right Costing System for Your Farm
Choosing a costing method depends on your farm’s size, complexity, and goals. Smaller operations might start with simpler cash-based tracking, while larger or diversified farms benefit from detailed systems like ABC or job order costing.
Consider these questions to guide your choice:
- Do you need to track costs by individual crops, livestock, or projects?
- How important is it for you to identify inefficiencies by activity?
- Will detailed costing support your loan applications or tax reporting?
Answering these can help determine if you need a basic or more advanced costing system.
The Bottom Line
Accurate costing is more than just accounting—it’s a powerful management tool. With the right approach, you’ll improve profitability, streamline operations, and make confident, data-driven decisions that support your farm’s growth and longevity.
Partnering With You for Financial Clarity
At De Boer, Baumann & Company, we work with Western Michigan farms to develop practical costing systems tailored to your operation’s unique needs. Whether setting up a new system or reviewing your existing process, our agriculture specialists can provide the insights and guidance you need.