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In manufacturing organizations, regardless of items produced or size, one finds spreadsheets everywhere. They contain and manage recipes or bills of materials; sometimes they track the production log or the master batch records. Users have created models for product costing and used spreadsheets to track training records for staff and in accounting departments around the world they are the number one tool for financial management and analysis. The wealth of critical business information that a company's spreadsheets contain, dispersed across multiple access points and edited by countless users is significant. It is truly no wonder that for solving many business problems, whether long or short term, the spreadsheet is the immediate tool of choice.
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