Budget planning, presumably. How much you are going to spend and on what, and what you need to charge for your products to break even or meet a profit goal.
I don't know how true it is today, but many a rollercoaster has been designed/planned in a spreadsheet. g-force and speed analysis, making sure there aren't any "blackout" points, etc. It allows you to iterate quickly and automatically appreciate the ramification of design decisions.
It doesn't have to be financial. It's anything that can be quantified.
Some random sheets I've used, neither made by me nor about business:
https://docs.google.com/spreadsheets/d/1m08haqvTiXKIh4c7y4uM...
https://docs.google.com/spreadsheets/d/1Fo_-HebVr_9PruE94LgT...