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Growing Workflow Complexity

MS Excel may be well-suited to supporting your application needs, provided that the workflow process used is fairly linear and the information model is straightforward.
But if you have many interdependent relationships among discrete pieces of information that are required to support your business process or reporting needs, MS Excel alone may not be your best option.
Complex business processes and associated workflows are the primary reasons companies like yours develop custom applications.
SQL Server, in combination with a web based client, provides a number of efficient and easy-to-use ways to model complex business processes and workflows.

Lack of Industry / Regulatory Compliance

Specific attention to data security and application development processes is required to comply with a number of industry and regulatory standards.
Standards that include Sarbanes-Oxley, SAS 70, HIPAA, 21 CFR Part 11, ISO Series, and others.
For example, any application that contains patient data in MS Access is de facto non-HIPAA compliant due to deficient MS Access data security capabilities.
SQL Server based applications are able to meet many minimum industry and regulatory standards.

Slow Application Performance

Poor application performance might be a signal that you have outgrown the built-in limitations of MS Access.
Anytime there are 5 or more users in an MS Access application, the entire process and output of the application slows to a crawl.
Any MS Access data file over 1GB in size suffers slow downs in data access and delivery.
If you are frequently compacting and repairing a corrupt MS Access system, it is time to revamp your application design or migrate to SQL Server.

Growing Amount of Data

If you are pushing the apparent file size limitations of MS Access, or you have a number of users in various locations, it is probably time you seriously consider moving to a robust relational database to support your business data management needs.
Independent of the size of the database, a large number of records and/or users can also exceed MS Access limitations.
Common short term fixes include deleting or archiving older data, which prevents analyzing important patterns and trends in operational and customer business data.

Security Deficient or Absent

MS Excel and MS Access can only be protected by 2 things: a password, and the operating system itself.
MS Access provides very limited means to establish, manage and validate security and true End User authentication.
In addition, many businesses require that different people inside and outside the organization have different data management privileges associated with their business role. They need the ability to view and modify certain types of information while not having access to others.
SQL Server provides much more robust security capabilities, and supports true role-to-privilege-based security management controls.

Why you might need to migrate to a SQL Server/Web based solution?

Growing Number End Users

MS Excel and MS Access applications are simply not designed to support more than a handful of End Users.
In a multi-user environment, both MS Excel and MS Access will quickly turn from an asset into a liability, where costs and issues associated with performance, versions, data integrity, etc. will steadily increase.
For example, MS Access is limited in the number of concurrent users it can support at any one time (5 concurrent users, before a performance governor kicks in), and the amount of data it can store (~1 GB).

Concurrent Internet Access

MS Excel and MS Access applications are not designed to be exposed to the Internet. Workarounds are available to "Internet enable" an MS Access application (Citrix or VPN with Remote Desktop are common), but these approaches provide poor performance, cost money to build and maintain, and only serve to place additional multi-user burden on the application.

Poor Data Integrity

MS Excel and MS Access provide little to no means to enforce proper integrity of business data — the assurance that your business data is both accurate, complete and follows a consistent format.
With a true relational database, data integrity rules and constraints are built into the database, and are enforced at 'data entry time' in the application to insure that all data in the application is complete, and all fields conform to a consistent, valid format.
Absent proper data integrity the application will not function properly and reports that are used to make business decisions are suspect or even useless.
Independent of the size of the database, a large number of records and/or users can also exceed MS Access limitations.
Common fixes include deleting or archiving older data, but this prevents you from analyzing important patterns and trends in your operational and customer business data.