Excel is the ultimate business tool. It essentially fills in the informtaion gap that the systems have not been programmed to allow. Just about every instance of an Excel file exists to take an export or summerization of system data and manipulate it into a more meaningful or presentable format.

The greatest challenge for developers it to provide tools and documentation to allow users to meaningfully report, group, sort and present the data the user and their customers (bosses, internal and external) require to make better business decisions. Unless and until systems allow users to understand, combine and report on the data in ways the original spec's required, Excel will continue to be an essential tool.