Округлить элементы матрицы до ближайшего, кратного заданному для каждой строки.

Private Sub Êíîïî÷êà_Click()
Const n = 5, m = 14, x = 14, y = 5
Dim a(2 To m, 2 To n)    As Variant
Dim b(2 To m, 2 To n) As Variant
Dim c(2 To m, 2 To n) As Variant
 
 
 
With Range("A1:F15")
.NumberFormat = "General"
.Value = .Value
End With
 
For i = 2 To m
For j = 2 To n
For k = 2 To m
For l = 2 To n
a(k, l) = Cells(i, j) \ Cells(2, 1)
b(k, l) = Cells(i, j) / Cells(2, 1)
c(k, l) = b(k, l) - a(k, l)
 
 
Do While c(k, l) > 0
If c(k, l) < 0.5 Then Cells(i, j) = Cells(i, j) - 1 And Cells(i, j).Interior.Color = 6
 
If c(k, l) >= 0.5 Then Cells(i, j) = Cells(i, j) + 1 And Cells(i, j).Interior.Color = 4
 
 
Loop
Next
Next
Next
Next
 
End Sub

Private Sub Кнопочка_Click()
Const n = 5, m = 14, x = 14, y = 5
Dim a(2 To m, 2 To n)    As Variant
Dim b(2 To m, 2 To n) As Variant
Dim c(2 To m, 2 To n) As Variant
 Dim i, j, k, l, j4
 
 
With Range("A1:F15")
.NumberFormat = "General"
.Value = .Value
End With
 
For i = 2 To m
For j = 2 To n
For k = 2 To m
For l = 2 To n
a(k, l) = Cells(i, j) \ Cells(2, 1)
b(k, l) = Cells(i, j) / Cells(2, 1)
c(k, l) = b(k, l) - a(k, l)
 j4 = 0
Debug.Print i, j, k, l, a(k, l), b(k, l), c(k, l)
Do While c(k, l) > 0
Debug.Print c(k, l);
j4 = j4 + 1
If j4 > 1000 Then
MsgBox "слишком много циклов по c(k,l) "
Exit Sub
End If
If c(k, l) < 0.5 Then Cells(i, j) = Cells(i, j) - 1 And Cells(i, j).Interior.Color = 6
 
If c(k, l) >= 0.5 Then Cells(i, j) = Cells(i, j) + 1 And Cells(i, j).Interior.Color = 4
 
 
Loop
 
Next
Next
Next
Next
 
End Sub

a(k, l) = Cells(i, j) \ Cells(2, 1)
b(k, l) = Cells(i, j) / Cells(2, 1)

Do While c(k, l) > 0
 
If c(k, l) < 0.5 Then Cells(i, j) = Cells(i, j) - 1 And Cells(i, j).Interior.Color = 6
If c(k, l) >= 0.5 Then Cells(i, j) = Cells(i, j) + 1 And Cells(i, j).Interior.Color = 4
 
Loop

Private Sub Кнопочка_Click()
Dim r&, c&, N&
For r = 2 To 15
  For c = 2 To 6
    N = Cells(r, c) / Cells(r, 1)
    N = N * Cells(r, 1)
    If N > Cells(r, c) Then
      Cells(r, c).Interior.Color = RGB(0, 255, 0)
    ElseIf N < Cells(r, c) Then
      Cells(r, c).Interior.Color = RGB(255, 255, 0)
    End If
    Cells(r, c) = N
  Next c
Next
End Sub

Private Sub Кнопочка_Click()
Cells.ClearFormats
Cells.ClearComments
'ещё добавить вставку исходных данных, которые искажены предыдущими запусками
 
Dim r&, c&, N&
For r = 2 To 15
  For c = 2 To 6
    N = Cells(r, c) / Cells(r, 1)
    N = N * Cells(r, 1)
    If N > Cells(r, c) Then
      Cells(r, c).Interior.Color = RGB(0, 255, 0)
      Cells(r, c).NoteText "Значение увеличено на " & N - Cells(r, c)
    ElseIf N < Cells(r, c) Then
      Cells(r, c).Interior.Color = RGB(255, 255, 0)
      Cells(r, c).NoteText "Значение уменьшено на " & Cells(r, c) - N
    End If
    Cells(r, c) = N
  Next c
Next
End Sub