When VisiCalc hit the scene back in the eighties (in the last century), the relatively small group of Apple II users went crazy. It was like manna from heaven for the poor accountants, scientists and engineers who were used to filling in enormous analysis sheets with a pencil. Now, they could use VisiCalc to do the same task, AND calculate the result automatically.
Once you design the type of budgeting spreadsheets you want to use, it will be easy to copy it for subsequent months or years. You can also use just one sheet and create tabs for each month.
Size limitation : When a spreadsheet is first constructed and tested, the size tends to be small. However, as the spreadsheet grows with more and more data, it start slowing down, until it reaches that point where your feet go to sleep while you waiting for the re-calculation to finish.
Inconsistent data : This becomes most apparent when trying to find a particular record or cell, based on the contents. If a space is incorrectly added in the wrong place, the search or filter fails.
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