At this time of the year, many farmers are looking through the books and realizing the financial return of their orchard operations. With a profit, money can be spent on orchard improvements and equipment, which often have tax saving benefits.  In the case of a negative return, operations should be reviewed and a strategy should be developed and implemented to make the orchard profitable. Regardless of returns, the following should be considered to help make orchard operations run more efficiently for next (and future) seasons.