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If you are developing Web pages in Excel, it is a good idea to have in mind who the user is. The user, obviously, is the person who will view your Web page. However, there are certain assumptions that must be made about the user, and those assumptions will affect how you put your Web page together.
One of the prime considerations is what resolution of monitor the user will be using. This affects the presentation of graphics and text on their page. For instance, a graphic that shows up nicely centered on your screen at a high resolution may not give the desired impact if the user is working at a lower resolution.
You can instruct Excel to make certain assumptions about the user's monitor resolution as you are developing Web pages. You set the target resolution by following these steps: