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Excel Spreadsheet Use and the Strategic Corporate Plan In years past every well-run corporation undoubtedly had a written business plan Oftentimes these plans were considered by many to be an exercise in frustration as they were laboriously considered written then stored on the companys library shelf until the next business planning cycle The last few decades have seen a radical change in the way companies do their planning More often than not the old business plan - though still produced and of value in its own right - is given less attention than the newer Strategic Plan Unlike the Business Plan which tends to be a very short document the Strategic Plan is likely to be much more substantial and detailed The Business Plan provides the foundation and framework for the Strategic Plan1 Senior business managers are often so occupied with immediate issues that they can easily lose site of the long-term objectives of the business - objectives upon which the business can thrive if attained or fail completely if not Because of this a Strategic Plan today is a virtual necessity Most managers tend to see the Strategic Plan as a living document one that with careful foresight consideration and development is written at the start of a business planning period then reworked as circumstances within the company and business climate change throughout the planning period The writing and preparation of a Strategic Plan is an important effort demonstrating that careful consideration has been given to the businesss development however the ultimate goal of the Strategic Plan is its own realization With the advent of the personal computer and spreadsheet development the Strategic Planning process today is made easier with the many current spreadsheet programs available to aid in the Plan A Short History of the Spreadsheet The term spreadsheet nowadays spreadsheet has a long history beginning with the non-computerized version a reference to which was made in accounting books from the early
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