Once farm financials (i.e: balance sheets, financial analysis, and cash flows) are complete for the year, it is time to hash through all the numbers and determine what they are telling you as a business manager. Your financials tell a story of the who, what and why of your farm operation. When looking through your farm business's story ask yourself, do you care about what level of expense or what the level of a particular financial ratio is? Next, ask yourself can you do something about it? If you answer yes for either of these questions take time to take control of the situation. It is essential when riding out the up and down markets to determine what sectors of your business you can control.