This article is meant for those individuals/businesses who sometimes experience a need to use their spreadsheets in the (somewhat "impersonal"?) manner described above, to get the results they want. That need would often arise out of their lack of requisite skills to get the spreadsheet to behave the way they want _ or limited time to devote towards incorporating necessary automation to make it do so.
Spreadsheet Tracking As A Crucial Element For Business Development. There are ways you can use spreadsheets to record and track materials usages/stocks, product sales, and other business data such that discrepancies will be easily detected when they do occur. The use of spreadsheets when properly done, can help to uncover the cause(s) of "losses" in virtually any aspect of a business operation.
The savings _ from using your "in house" expertise _ in terms of money and man_hours alone, will quickly justify the investment you make in "developing the needed skills" _ especially, when you compare what you spend with the cost of purchasing a commercial software application _ or even engaging the services of an Excel VB developer.
One Possible Application: Plotting a pie chart based on income contributions from all your products and services(daily, weekly or monthly), and reviewing the automatically computed percentages/visual pie slices, can give very illuminating insight.