I have used the method suggested by Maurice (Mo) with satisfactory results, actually providing an article in issue 8 of MEW regarding the method. It's first use was to produce a plate having 125 holes. However, I did not have a computer and asked the draughtsman in my department to produce a printout. It was printed using pen plotter onto film and was very accurate.
Subsequently, when I had acquired a PC with a CAD program I printed out my own using dot matrix, inkjet and laser printers. With these, I have always found that the large circle on which the divisions are placed is very slightly oval, typically an error of 0.5mm on a 100mm circle. Whilst this would have minimal effect on the accuracy of the divisions, the detent on my dividing heads could not cope with this. Rather than go into detail here, my solution to this can be seen in Photo 16 and associated text.
I have also used the method of producing the plate on the milling machine using the coordinates for each hole to position them, as implied by the use of CNC and DRO's mentioned by some above. Unfortunately, most will not have these facilities available and for them my pages on placing holes on a PCD may be helpful.
These basically use the method implied by John S when he started one of his comments by saying
Rough and ready Excel spreadsheet."
For my coordinate source I use the minimum X and Y values making it outside the circle on which the divisions are being set. This can be seen on
__SK 2.__ and ensures that all calculated values are positive making it easier to work with than if using the method in
___SK 1.__
Harold