Spreadsheet programs and microcomputers have revolutionizedinformation processing in organizations. Users have adoptedspreadsheets to solve problems and circumvent the longdelays encountered in dealing with the traditionalinformation services department. A significant number ofserious errors have been reported through the misuse ofspreadsheet technology. This paper discusses severaldifferent contexts for the development of spreadsheet modelsand presents structured design techniques for these models.The recommended approach to spreadsheet analysis and designencourages the use of a block structure format for theworksheet and introduces Spreadsheet Flow Diagrams as asystems design tool. The objective of this design approachis to reduce the probability and severity of spreadsheeterrors, improve auditability and promote greater longevityfor spreadsheet models