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I am keen to encourage individuals and organisations to explore using advanced MS Excel formulas and functions, in conjunction with Excel VBA programming, to develop customised spreadsheet applications that will solve typical problems end_users encounter daily in trying to record/analyse data and generate reports.

From this point on, I will refer to only one of the above mentioned applications, because it is my preferred work environment. That is Microsoft Excel. I believe users of other spreadsheet applications will be able to adapt whatever I say from here for use in their own peculiar environments.

Variable Costs Control/Reduction was a strategy that worked extremely well for the company. Most memorable for me as a brewer, was the manner in which huge monetary savings/profit gains were made by successfully implementing variable cost reduction initiatives. For instance, a brewing ingredient switch was made to a more readily available local alternative which was many times cheaper, resulting in phenomenal savings and progressively increasing profit earnings even though the price of beer produced was not raised. This practice was routinely applied across the brewing and packaging processes in line with a well thought out plan.

Why Excel Visual Basic _ and NOT Visual Basic? I always answer this question by asking the following question: What would be the point of "Killing A Fly With A Hammer"? Let me elaborate. If a method is available that allows us to achieve the same desired result(s) at LOWER cost, with LESS effort and in LESS time, why should we fail to adopt it? Certain IT persons insist that developing executable applications using the standalone Visual Basic programming language is "better" as it does not limit the user to a particular user application software environment. I concede that this might be a valid point under certain conditions. However, I point out that there are many users who have peculiar needs that do not necessarily require complex solutions. A lot of people today simply want to get their data recording, (re)organisation, and analysis for decision making done quicker and with less effort. They also want to spend as little money as possible to do this. In other words, they want a cost_effective solution that gives them independence from the solution provider in the long term _ without requiring them to undertake laborious skills acquisition immediately. This category of everyday users of technology described above are the ones I believe need Excel VB solutions of the type I describe. One expects that some of these users will over time develop an interest in acquiring advanced skills needed to develop their own solutions in future _ which is why I also encourage them to do so, possibly via self_tutoring, like I did.

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