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Many large financial planning models are written in a spreadsheet programminglanguage (usually Microsoft Excel) and deployed as a spreadsheet application.Three groups, FAST Alliance, Operis Group, and BPM Analytics (under the name"Spreadsheet Standards Review Board") have independently promulgatedstandardized processes for efficiently building such models. These spreadsheetengineering methodologies provide detailed guidance on design, constructionprocess, and quality control. We summarize and compare these methodologies.They share many design practices, and standardized, mechanistic procedures toconstruct spreadsheets. We learned that a written book or standards document isby itself insufficient to understand a methodology. These methodologiesrepresent a professionalization of spreadsheet programming, and can provide ameans to debug a spreadsheet that contains errors. We find credible theassertion that these spreadsheet engineering methodologies provide enhancedproductivity, accuracy and maintainability for large financial planning models

Spreadsheets Grow Up: Three Spreadsheet Engineering Methodologies for Large Financial Planning Models