This is one that I wish I could have seen as a child. As an adult I know just too much of the realities of business to believe everything in the story. But, it was simple enough to toss aside my adulthood and step into my childhood for a while and see the fantasy of this story.
The Cessna children are always hatching schemes to make money, mostly ones that are on left side of legal, but this time they come up with an apparently legal means to fill the bank account. Their father manages a horse ranch and they start mixing the manure with hay to make fertilizer and sell it to, first a golf course, and later other businesses. They do quite well until their competition sics the regulatory agencies and the tax man on them.
The acting isn't always the best, but that only would make it more real for children. I liked this movie, and I suspect that children would also. After all, I don't think its target audience was anyone over the teen years, so I was pleasantly surprised that it was enjoyable to this adult.