SPREADSHEET ANALYSIS AND DESIGN

Abstract

Spreadsheet programs and microcomputers have revolutionized information processing in organizations. Users have adopted spreadsheets to solve problems and circumvent the long delays encountered in dealing with the traditional information services department. A significant number of serious errors have been reported through the misuse of spreadsheet technology. This paper discusses several different contexts for the development of spreadsheet models and presents structured design techniques for these models. The recommended approach to spreadsheet analysis and design encourages the use of a block structure format for the worksheet and introduces Spreadsheet Flow Diagrams as a systems design tool. The objective of this design approach is to reduce the probability and severity of spreadsheet errors, improve auditability and promote greater longevity for spreadsheet models.