A spreadsheet calculates reliably, costs nothing extra, everyone in the firm knows it, and it can be adapted to a new tender in five minutes. No software vendor can seriously claim that is generally the wrong choice.
Excel stops holding somewhere else: at the connection between Zettel, item, call-off and invoice. As long as that connection fits in one head, the spreadsheet works. The moment it does not, it becomes expensive – not in licence fees, but in hours and in queries from the authority.

