Spreadsheets become the process
Spreadsheets are useful, but in many businesses they slowly become the reporting process itself. People export data, clean it, reformat it, check it and rebuild the same views every week or month.
The cost is not only time
Manual reporting creates delays, version confusion and avoidable debate about which number is right.
Better reporting starts with flow
The first improvement is often to map where the data comes from, who changes it, who approves it and which decisions depend on it.