Option Explicit

Public Function TKhc(Ra As Range, A As Variant, B As Variant) As Double

Dim i As Integer
Dim j As Integer
Dim ro As Integer
Dim co As Integer

co = Ra.Columns.Count
ro = Ra.Rows.Count

For i = 1 To ro - 1
For j = 1 To co - 1

If A = Ra.Cells(i, 1).Value And B = Ra.Cells(1, j).Value Then

TKhc = Ra.Cells(i, j)
End If

Next
Next

End Function