The "best firm" for anything depends on your requirements, and also how much you're willing to pay.

If you are a small firm with fairly simple requirements and a small volume of work, you can find suitable part-time help by looking for contractors on elance.com, odesk.com or rentacoder.com.

There are many Excel contractors available in each of them.

All of these services are virtual marketplaces that let you set out your requirements, and get in bids for the work from contractors all over the world. They also allow you to see how the contractors have been rated on previous pieces of work, so you can make a reasonable assessment of how good they are.

They also handle such things as escrow, international payments, currency conversion, and sometimes tracking the amount of time spent on your work, saving you additional hassle in working with remote contractors.

There are several factors that you need to consider carefully.

- How well able you are to specify your requirements?
- How well are you able to judge the quality of the work?
- Is there a need for a lot of interaction between yourself and the person building your spreadsheets?

If you are not confident you know what you are doing, or your needs are complex and there must be a lot of interaction with the developers for them to understand your requirements, you may better off choosing someone more local, even though they will be more expensive.
Source(s):
www.elance.com
www.odesk.com
www.rentacoder.com

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