"I wonder how our net profit would be affected if we could reduce our variable cost per unit by just a few cents. How much could we save if we found a lower interest rate? Wouldn't it be nice to be able to play around with some scenarios, do some "what-ifs" — without messing up your current data? It's easy with Microsoft Office Excel . You can set up "scenarios" to experiment with the data and compare the possibilities. Who knows? It could be a road map to better solutions for your business."
American Institute of Certified Public Accountants (AICPA.org):
" To find out how to use what-if functions, follow along as this tutorial takes you step-by-step through several problems. Excel 2000 is used here to illustrate these concepts, but the process is similar in all spreadsheet programs."