"More important than great offices, a cool logo and a function spreadsheet is a sustainable, differentiated, profitable idea on which to build your business."

"More important than great offices, a cool logo and a function spreadsheet is a sustainable, differentiated, profitable idea on which to build your business." What is meant by a "function spreadsheet"? Is it literally referring to a spreadsheet (like Excel or whatever)? I took this to mean use the simplest tools you can at the start, in contrast to focusing on your business process instead of your business.