

如图,使用公式解决此问题。
=IF(AND(B3=MIN(B3,D3,F3,H3,J3),C3=MIN(C3,E3,G3,I3,K3)),"渠道A",
IF(AND(D3=MIN(B3,D3,F3,H3,J3),E3=MIN(C3,E3,G3,I3,K3)),"渠道B",
IF(AND(F3=MIN(B3,D3,F3,H3,J3),G3=MIN(C3,E3,G3,I3,K3)),"渠道C",
IF(AND(H3=MIN(B3,D3,F3,H3,J3),I3=MIN(C3,E3,G3,I3,K3)),"渠道D",
IF(AND(J3=MIN(B3,D3,F3,H3,J3),K3=MIN(C3,E3,G3,I3,K3)),"渠道E","待定")))))
使用VBA代码可以在数组中,判断该渠道的费用是否为最小值,二者同时为最小,返回对应渠道名称即可。