Mejores Practicas En El Uso De Excel

Best Practice
Spreadsheet Modelling Standards

Developed and maintained by the Spreadsheet Standards Review Board

Version 6.1

BEST PRACTICE SPREADSHEET MODELLING STANDARDS - VERSION 6.1
This document is a copy of the authorised version of the Best Practice Spreadsheet Modelling Standards as at 11th August 2010. Please check www.ssrb.org for any updates to this document. Thisdocument is subject to an Open Licence Agreement available at www.ssrb.org, a copy of which is annexed to these standards. As per this agreement, all copyright in this document and any derivation of this document is owned by BPM Analytical Empowerment Pty Ltd. Copyright © BPM Analytical Empowerment Pty Ltd. This is a SSRB Publication. These standards are the subject of ongoing development with updatesbeing made available at www.ssrb.org.

SPREADSHEET STANDARDS REVIEW BOARD
The Spreadsheet Standards Review Board (‘SSRB’) is the body that develops and maintains the Best Practice Spreadsheet Modelling Standards. The SSRB was established by BPM Analytical Empowerment Pty Ltd during 2003 to bring together the best spreadsheet modelling skills from around the world in order to develop andgain general acceptance for comprehensive and universally applicable Best Practice Spreadsheet Modelling Standards. The SSRB is responsible for:  Promoting the general acceptance of the Best Practice Spreadsheet Modelling Standards to ensure that the Best Practice Spreadsheet Modelling Standards are recognised, used and accepted as the highest professional spreadsheet modelling standards in theworld; Developing and maintaining the Best Practice Spreadsheet Modelling Standards; Facilitating and managing public participation in the Best Practice Spreadsheet Modelling Standards via written proposals to the SSRB; Evaluating proposals to modify the Best Practice Spreadsheet Modelling Standards; and Providing free copies of the Best Practice Spreadsheet Modelling Standards to the public. 

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The SSRB can be contacted as follows: Address: Spreadsheet Standards Review Board Level 8, 330 Collins Street Melbourne, Victoria 3000, Australia +61 3 9244 9800 enquiries@ssrb.org www.ssrb.org

Telephone: Email: Website:

www.bestpracticemodelling.com

Best Practice Spreadsheet Modelling Standards

Table of Contents
Chapter 1. Introducing the Standards & Conventions......................................... 3 1.1. 1.2. 1.3. 1.4. 1.5. 1.6. Chapter 2. Defining Spreadsheet Modelling .................................................... 3 The Evolution of Spreadsheet Modelling ......................................... 3 Model Developers vs Model Users .................................................. 4 The Need for Standards & Conventions.......................................... 4 Objectives of the Standards & Conventions..................................... 5 Classification of the Standards & Conventions ................................. 5

Introducing the Spreadsheet Standards Review Board ...................... 7 2.1. 2.2. 2.3. 2.4. SSRB & The Best Practice Spreadsheet Modelling Standards.............. 7 Role of the SSRB........................................................................ 7 Changes to the Standards & Conventions – Process ......................... 8 Changes to the Standards & Conventions – Approval Criteria ............ 9

Chapter 3.

Using the Standards & Conventions ................................................. 11 3.1. 3.2. 3.3. 3.4. 3.5. 3.6. 3.7. 3.8. Best Practice Utilisation..............................................................11 Spreadsheet Modelling Areas .......................................................12 Structure of the Standards & Conventions .....................................13 Reading the Standards & Conventions...........................................16 How to use the Standards & Conventions ......................................17 Practical Implementation...