"There are also times when it’s a good idea to make a spreadsheet, but even this can be overkill." I think the point was not on the specific class but thinking

"There are also times when it’s a good idea to make a spreadsheet, but even this can be overkill." I think the point was not on the specific class but thinking of business from a macro perspective. The author was better able to grasp things and use his programming background to his advantage.