Developing an error-free spreadsheet has been a problem since the beginning of end-user computing.
In this paper, we present a methodology that separates the modeling from the implementation. Using proven techniques from Information Systems and Software Engineering, we present strict, but simple, rules governing the implementation from the model.
The resulting spreadsheet should be easier to understand, audit and maintain.
The structured methodology is based on a separation of tasks to produce three models: Formula Diagram (conceptual model), Formula List (logical model), and the actual spreadsheet (physical model). Errors may be introduced at each stage.
2015, Software Engineering Methods in Spreadsheets, May