ضع هذا الكود اخى فى حدث الصفحة
Private Sub Worksheet_Selectionchange(ByVal Target As Range)
If Target.HasFormula = True Then
ActiveCell.Offset(0, 1).Select
ElseIf Target.MergeCells = True And Target.HasFormula = True Then Target.Offset(0, 1).Select
ElseIf ActiveCell.HasFormula = True And ActiveCell.MergeCells = True Then ActiveCell.Offset(0, 1).Select
End If
End Sub