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Separation of logic and data - your Excel or Lotus 123 spreadsheet file is self contained. Everything is in
one file together - logic, data, report formatting - even graphs. Sometimes, this is a good thing. But suppose
you have two data sets that you want to apply the same logic to - for example, you want to build a new scenario.
OK, so you make a copy of the first file, change the data input, and now you have two complete files. Suppose Jack,
the new CFO, asks you to change the way you calculate Operating Income? Still no big deal, you just make the change
to each of the two files. Suppose this same logic applies to 10 departments in a budget, or 100 companies in a
consolidation, or 500 retail stores in a store based budgeting system - then what? Then it becomes a Big Deal.
With AFMS, the logic is separate from the data. When the new CFO asks you to make a change, you make it in one
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