Start With the Decision Question

A decision question turns a spreadsheet from a calculation surface into an evidence trail. The principle A strong Excel analysis starts with the decision question and then moves backward to the data required to answer it. That sequence prevents a common failure mode: building an impressive workbook around the data you happen to have, then presenting it as if it answered the question the business actually asked. In the workbook Use a small visible contract: question, grain, source, refresh date, exclusions, and owner. The contract does not slow analysis down; it makes the next review faster because everyone can see…

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