My wife had a horrific time in her old job trying to wrangle a completely nightmarish budgeting spreadsheet that even I as a tech person could barely unravel. S

My wife had a horrific time in her old job trying to wrangle a completely nightmarish budgeting spreadsheet that even I as a tech person could barely unravel. She now works in an office where Excel is a glorified list tool, with the occasional SUM formula for the real power users. I'm undecided as to which of these extremes is the greater tragedy, nor if there is some Zen or discipline that can be imparted to regular office folks to enable them to reliably get the best out of Excel.