Allow user to build at least these types of spread sheets (Form, Report, etc.)
1. For budget entry (Revenue, Expense, Fixed Assets, etc.)
2. For budget management
3. For adjust base related to loan adjustment, half-year, year-end carry forward
4. To allocate cost paid by centralized units depend on driver to related units
5. To distribute cost in branch to other business unit who use branch area
6. Spread sheets must be very flexible (add/reduce line items, summary by account code, product-income)