Sub Numeration()
Dim i As Long
Dim iLastRow As Long
Dim FirstNomer As Long
Dim EndNomer As Long
 iLastRow = Cells(Rows.Count, "B").End(xlUp).Row - 1
 Range("D2:D" & iLastRow).NumberFormat = "@"
    FirstNomer = 1
  For i = 2 To iLastRow
    EndNomer = FirstNomer + Cells(i, "C") - 1
    If EndNomer = FirstNomer Then
      Cells(i, "D") = FirstNomer
    Else
      Cells(i, "D") = FirstNomer & "-" & EndNomer
    End If
      FirstNomer = EndNomer + 1
  Next
End Sub