Здравствуйте,
тогда пользовательской функцией
Function CheckValue(ByVal dDate As Range, ByVal sKod As String, ParamArray values() As Variant)
Dim sh As Variant
Dim sVal As Variant
Dim iCol&, iRow&
For Each sh In values
With Worksheets(sh)
iCol = .Rows(4).Find(dDate.Text, LookIn:=xlValues, LookAt:=xlWhole).Column
iRow = .Columns(1).Find(sKod, LookIn:=xlValues, LookAt:=xlWhole).Row
If IsEmpty(sVal) Then
sVal = .Cells(iRow, iCol)
Else
If sVal <> .Cells(iRow, iCol) Then
CheckValue = "err " & sh
Exit Function
End If
End If
End With
Next sh
CheckValue = sVal
End Function