When spreadsheets stop scaling with the business

Spreadsheets are often the most practical tool available when a business is finding its feet. They are flexible, familiar and fast to change.

The difficulty begins when the business grows faster than the spreadsheet can keep up. Versions multiply. Figures disagree. One person becomes the only person who understands how it works.

That is usually the moment to ask a calmer question: what decision does this information support, and what is the simplest reliable way to support it?