Spreadsheets are a very useful tool in business but they do have limits - here is a BBC story about some of the biggest spreadsheet howlers in recent times;
In our experience once a project has more than 2 or 3 people and 40 plus requirements then errors start to creep in. These are caused by multiple people accessing the data and then revisions and changes causing the information to degrade. For the project this can mean that requirements are missed or the wrong ones delivered.
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