A spreadsheet is a program that lets individual organizes data, development of a calculation that affects thousands of results. In other words, it is as if the blade becomes available "thousands of calculating machines" that work together, thus can get results extremely quickly (Alexander, 1996, pp.113-122).
This software uses a computer screen like a crosstab Input suitable for all kinds of calculations, triples table (3D sheets) the user can have a large number of simultaneous usage models or alternative. Through the monitor is part of that board, composed of thousands of rows and hundreds of Columns, as if he were looking through a window. The cell in Anglo-Saxon terminology is the basic element of a spreadsheet, where it collects text, values, formulas and functions, these data may be in connection with one or more other cells in order to obtain total deviations, averages, etc.
As we know, the company depends largely on the activity and effectiveness of its finance department should manage as best as possible, the business assets. Well, it is common for studies and work done for this purpose is invalid due to many times, small errors in the premises managed or because the results were desired. This will repeat the whole procedure, i.e., repetition computations to obtain a new study or project. The use of the spreadsheet avoids rework and correcting errors just to get a new result. The spreadsheet manufacturers have always thought more people undertaking in the common user of the computer, so this software is adapted perfectly to the needs of management, resulting, for the student of science business, an essential tool (Alger, 2003, pp.54-57).
The use of the spreadsheet can greatly increase performance financial activity of the enterprise, enabling better decision-making. Any study can analyze multiple alternatives taking altering the premises that serve basis, since changes in a spreadsheet model for many variables, containing are carried out very easily. Indeed, the confection of realistic models of the financial world is one of the tasks important that you perform these packages, especially when we move into the field of business management.
It is easy to solve economic and financial problems as:
•Budget and profit planning.
•Billing, flexible budgets and variance analysis variables.
•Evaluation of alternative methods of financing.
•Forecast and control cash flow, with different financing options short term.
•Simulation of long-term planning.
•Development of graphics and bar charts, line graphs, diagrams circular scatter diagrams.
Spreadsheet has been widely used in financial accounting and reporting. There are numbers of spreadsheet software that are widely being used for the storage and reporting of financial data (Arnesen and Elder, 1997, pp. 26-28, 30-31). Spreadsheets are the world accepted technique of listing and analyzing data. It is widely used by accounting spreadsheets and business models can provide an essential solution for a small and large business keeping accurate accounts. The needs of every business, large and small to keep records of income received and expenditure of sales shopping. It is not enough and tax accounting reasons for these receipts and payments to stay in the office or ...