Use to the SAFER method to create excellent spreadsheet models:
S – Structured i.e. constructed in a logical and orderly manner
A – Appropriate i.e. fit for purpose as specified by client/user
F – Flexible i.e. capable of handling reasonably foreseeable changes in circumstances
E – Easy to understand i.e. the client/user can follow the flow from data to outputs and is able to amend
R – Robust i.e. the model includes check totals and completeness checks
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