Private Sub Worksheet_Change(ByVal Target As Range)
Application.EnableEvents = False
m = Cells(16, 9).Value
c = Cells(8, 9).Value
 
n = m - c
If n < 0 Then
Application.EnableEvents = False
Cells(12, 9).Value = "Норма"
Else
Cells(12, 9).Value = Cells(16, 9).Value - Cells(8, 9).Value
End If
 
If Cells(8, 9).Value > Cells(6, 9).Value Then
Cells(27, 9).Value = "Избыток"
End If
Application.EnableEvents = True
End Sub