I'm building a budget workbook system as follows:
The first workbook consist of worksheets for each cost center that link to a
summary page.
The second workbook takes the amounts in the summary page from the two
different workbooks (one being the 1st workbook of cost center and another
with payroll information) to a master object code workbook by department
heads and by two different catagories.  
The third workbook takes the information from the second workbook into a
master worksheet that will show by two divisions and 5 or 6 catagories.
I'm not sure how to do the links or is there an easier way to build this.  
I'm a medium level user of Excel.  I would like to produce an end product
that I only have to change the information one time and it changes it on up
the line in a efficient manner.
I'm using Excel 2007 and I was trying to understand the consolidating
function but it is not sinking in.