For ease of presentation, it is good practice to set up a spreadsheet in a manner
similar to that shown in Figure 159. In this example, the individual variables are
input into cells on the sheet and no editing of the formula (in cell B9) is required.
You can take several broad approaches when creating a formula. In deciding which
approach to take, consider how many other people will need to use the worksheets,
the life of the worksheets, and the variations that could be encountered in use of the
formula.
If people other than yourself will use the spreadsheet, make sure that it is easy to see
what input is required and where. Explanation of the purpose of the spreadsheet,
basis of calculation, input required and output(s) generated are often placed on the
first worksheet.
A spreadsheet that you build today, with many complicated formulas, may not be
quite so obvious in its function and operation in 6 or 12 months time. Use comments
and notes liberally to document your work.
You might be aware that you cannot use negative values or zero values for a
particular argument, but if someone else inputs such a value will your formula be
robust or simply return a standard (and often not too helpful) Err: message? It is a
good idea to trap errors using some form of logic statements or with conditional
formatting.
Place a unique formula in each cell
The most basic strategy is to view whatever formulas are needed as simple and with
a limited useful life. The strategy is then to place a unique formula in each
appropriate cell. This can be recommended only for very simple or “throw away”
(single use) spreadsheets.
Chapter 7 Using Formulas and Functions 181
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