Managing the tool nobody eliminates.
WHY THEY PERSIST
They are flexible, familiar, and require no permission.
WHAT THEY ARE GENUINELY GOOD FOR
Analysis and modelling One-off calculations Exploration before a process is settled Presentation of extracted data
WHAT THEY ARE POOR FOR
Shared operational records Anything requiring an audit trail Anything several people update Anything the business depends on
WHY THAT LAST POINT
They have no access control, no validation, and no backup discipline.
WHAT THE COMMON FAILURES ARE
Formulas overwritten without notice Ranges not extended when rows are added Versions diverging Links breaking The author leaving
WHY ERRORS GO UNDETECTED
Nothing checks them, and the output looks authoritative.
WHAT TO DO ABOUT CRITICAL SPREADSHEETS
Identify them Establish an owner Protect formulas Document the logic Plan replacement
WHAT IDENTIFIES A CRITICAL ONE
The business would be affected if it were wrong or lost.
WHAT TO ACCEPT
That some will always exist.
WHAT TO PREVENT
Spreadsheets becoming the record when a system exists.
WHAT TO ASK WHEN ONE APPEARS
What does the system not do?
WHAT THAT REVEALS
A gap worth closing.
