| The amount of issues I have seen in the last ~20 years caused by "off by one" type of errors in Excel is insane. Few examples: - incorrect schedule for the electricity grid for an entire country - incorrect assessment of an airport use for an airline (causing few millions USD loss in revenue) - incorrect financial position assessment for a mine (resulting incorrect deciosion to optimize the wrong business process, not sure about how much they lost) Making illegal states unrepresentable is a concept that benefits programming langues and business processes alike. |
From a financial perspective, there are many ways you could enforce checks to ensure the model is balanced - it just takes time. Data entry can be an issue, but you can automate that too. The deloitte report is saying the health department should benefit from adopting a gigantic erp system but you could get 90% of the benefit by employing a couple people that really know what they’re doing.
You could say that excel should allow those things to happen but the flexibility is precisely what makes it so valuable.
The people writing the reports are consultants. Consultants recommend things that benefit consultants. In their case, a multi year process and tens of millions of dollars trying to install ERP software is more a windfall for the vendors and not the companies.