Answer:
1. Key cash flow drivers should be modeled explicitly.
In our example, a retail store business should start with the number of stores it plans to operate each month, then build up from there, based on the number of square feet and sales per square foot. This will help the business to compute its revenue.
2. Inputs should only need to be input once.
It is important to group all inputs in the assumptions section so users can easily find, add, and modify them.
Step-by-step explanation: