For many, Microsoft Excel is the epitome of corporate drudgery. Its dreaded #VALUE! error has driven an incalculable number of users to despair. Yet among financial analysts, management consultants and even the odd business journalist, the spreadsheet program, which this month entered its 40th year, is a handy tool for everything from interrogating company financials to pricing assets. Satya Nadella, the boss of Microsoft, the software giant that created the program, has called it the “best consumer product” the company ever made. It even has its own world championship in Las Vegas, where spreadsheet wizards pivot, concatenate and VLOOKUP their way to victory.
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