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VBA is therefore different from the Standalone Visual Basic program used(by professional programmers) for developing commercial quality software applications _ though it borrows many of the latter's features. Think of Excel VBA as being the standalone Visual Basic software, built into Excel for the benefit of Excel users who are not necessarily programmers, but who are keen to exert more control over the application. So, Excel VB offers any interested users the necessary tools to make the application deliver more functionality. The final product is still an Excel document, but with extra functionalities added using VBA.

In my article titled You Can Increase Your Profits Without Changing Your Prices, I ended with the following summary: If You Remember Nothing Else, Remember The Following: 1. One good way to maintain and/or significantly increase your profits without raising your prices, is to reduce your Variable Costs(VCs). 2. You can reduce your variable costs by marketing more efficiently (getting more customers at lesser cost, AND maintaining them at lower expense). I once read an article that proposed a new parameter COCS: Cost Of Customers Sold or Served). This could be adopted as a Key Performance Indicator(KPI). 3. You can also reduce your variable costs by innovating more(i.e. developing greater efficiency in your routine internal operations and/or product/service delivery). That way, you would be able to produce/deliver more products and/or services with less effort, in less time, and using less resources. All of these would imply LOWER expenses/costs, leading to INCREASED profit retention per unit of product/service sold. 4. There is saying that: "You cannot manage something, if you do not measure it. Nor can you measure it, if you do not record it". Spreadsheet tracking will help you conveniently implement and sustain the process of monitoring, controlling and/or reducing your VCs. You will need to do this so as to constantly evaluate progress of your VC monitoring/control and reduction initiatives.

How A Well Known Corporate Multinational Used Spreadsheet Tracking/Automation To Repeatedly Cut Spending _ And Increase Profits. During my graduate training(while in paid employment), I was redeployed from Guinness Nigeria Plc's corporate headquarters training office(in Lagos) to the Benin brewery training department (in Edo state), where I was assigned the _ additional _ job of using a custom Lotus macros driven Variable Cost Analysis spreadsheet application to generate brewery reports for dispatch to headquarters.

For instance if a company had five drink brands in the market but notices that Brand A, which has a profit margin of at least twice the others is in greatest demand, they could (a) focus production efforts on that brand, so that more bottles go out to trade (b) Apply Best Practice/Continuous Improvement initiatives that would result in lower costs of producing each bottle of Brand A so that even though the market price remains fixed, the company is able to earn increasing profit margins per bottle.

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