Читать книгу See-Through Modelling - Dominic Robertson - Страница 32

This is in my view the single most important area of modelling.

Modelling is all about organisation. This includes the names of each and every line item, the units, the choice of row and column to place the line items, the patterns across sheets, the changes in pattern, the order of line items, the hierarchy of all the line items, and the choice the model builder makes about either showing or not showing intermediary line items. This information is either explicitly visible or available for interpretation, or it is implicit and therefore hidden. I am a firm advocate of making this information as open, simple and transparent as possible.

I believe that a model should be organised to represent the entity that is being modelled. If this is a company then the natural organisation follows that of a company: operations, accounting, finance, tax, the financial statements, and the returns and covenants.