Flat files and CSV (comma-separated values) are both ways of organizing data. Flat files store data as plain text in a single file, while CSV files contain multiple tables within the same file. Flat files might be the simplest way to store information, but they are not always ideal for large datasets. On the other hand, CSV files can accommodate larger amounts of data and offer more flexibility – you can use them to create related tables that can link together to form a bigger database. With CSV files, you can also manipulate data in order to make calculations or perform analysis. So if you need your business data to be organized in an efficient manner and have the potential for complex manipulation, then CSV is the way to go!