[mhh__]

Never seen anyone actually use this.

The "real" answer is to use names and tables. That and generally not having data flying up down left and right.

[steine65]

Agreed! Hard cell references should rarely be used. Names for metadata variables (eg. Current_Month) and tables for datasets.

[tichiian]

Yes. But many parts of excel don't support those. E.g. conditional formatting just doesn't deal with names.

Also, when you need names, it is a sign to reach for a proper programming enviroment like Delphi or Lazarus.