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Default How could this be put into Excel

Hello Discussion Group community. I originally put this question in the
access section but as I think about it more it seems like it would be better
fit as something in Excel.

I have an assignment to organize a set of documents. These documents are
just writing pieces, case studies, etc. on various business aspects. I've
been instructed to come up with some way of organizing them and figured the
best way would be like so.

Categorize the documents based on business function like accounting or
marketing and gradually the documents would get more specific based on
certain criteria until reaching the article appropriate for what the person
needs.

For example, sales and marketing would have a few criteria which would then
have a few criteria which would then be a list of a couple articles that met
the criteria.

It would be simple and would look like a pyramid scheme where 1 tells 2 and
each of them tells 2, etc.

Now my question is how would this be done in Excel? It seems simple in
theory but I am having a hard time picturing it.

Thank you for reading my question. Any advice or help would be greatly
appreciated.

Thanks!