I feel the opposite way about cash flows then you seem to think. I have always used them and I feel they really helped me financially through the 90's when farming was tight. I put down what I think is reasonable as far as expenses and income and then I try to follow the cash flow as close as I can and when an opportunity to market my grain a little higher then the cash flow or save a little money on seed or fertilizer I know pretty close what is going to make me more money. I try to do a little better with all of my sales and purchases then the cash flow and it sure seems to help out. I guess a cash flow is only helpful if you are going to follow it and use it as a management tool.