Singleblock budgets

By a single-block budget, I mean a spreadsheet (not necessarily a budget model) that essentially consists of one block of cells. The top row might contain names that correspond to time (months, quarters, or years), and the left column usually contains categories of some type. Typically, the bottom row and right column contain formulas that add the numbers together. There may or may not be formulas that compute subtotals within the block.

This is a very common type of spreadsheet. In fact, VisiCalc (the world's first spreadsheet) was developed with this type of model in mind. In most cases, simple single-block budget models are not good candidates for applications because they are simple to begin with, but there are exceptions. For example, you might consider converting such a spreadsheet into an application if the model is an unwieldy 3-D spreadsheet, needs to include consolidations from other files, or will be used by departmental managers who might not understand spreadsheets.

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