Because Excel is used by most businesses as the go-to financial tool, often the use of it grows so that calculating the workbook takes too long. In my time working in information technology, I have seen Excel been used as a database, and once even as a word processor.
I analyse the current and future needs of the data users. Using a common approach, Excel tables are copied into Microsoft Access database, so that tables are more efficiently joined, and larger table sizes are more easily accommodated.