Sub otchet Dim ws As Worksheet Dim wb As Workbook Dim ab As Workbook S

Sub otchet()
Dim ws As Worksheet
Dim wb As Workbook
Dim ab As Workbook
Set ab = ActiveWorkbook




Dim newSh As Worksheet
If Dir("D:\Отчет Кац") <> "" Then
    Kill "D:\Отчет Кац"
End If
Set wb = Workbooks.Add
wb.SaveAs Filename:="D:\Отчет Кац.xls"

wb.Sheets(1).Columns.ColumnWidth = 15
LastRow = wb.Sheets(1).Cells(Rows.Count, 1).End(xlUp).Row
For Each ws In ab.Worksheets
     
 ws.Range("A2:A25").Copy Destination:=wb.Sheets(1).Range("A" & LastRow + 1)
 Dim temp As String
 LastRow = wb.Sheets(1).Cells(Rows.Count, 1).End(xlUp).Row
Next ws
 
wb.Sheets(1).Range("A2:A" & LastRow).AdvancedFilter Action:=xlFilterCopy, CopyToRange:=Range("B2"), Unique:=True
wb.Sheets(1).Range("A2:A150").Clear

wb.Sheets(1).Range("B2:B" & LastRow).Copy Destination:=Range("A2:A" & LastRow)
wb.Sheets(1).Range("B2:B" & LastRow).Clear
ab.Worksheets("январь").Range("A1").Copy Destination:=wb.Sheets(1).Range("A1")
ab.Worksheets("январь").Range("B1").Copy Destination:=wb.Sheets(1).Range("H1")
wb.Sheets(1).Cells(24, 1).Delete
wb.Sheets(1).Range("A2:A27").Sort Key1:=Range("A2"), Order1:=xlAscending
summa = 0
For i = 2 To 27
 For Each ws In ab.Worksheets
  a = ws.Name
 t = ws.Cells(ws.Rows.Count, 1).End(xlUp).Row

 summa = summa + WorksheetFunction.SumIf(ws.Range("A2:B" & t), wb.Sheets(1).Range("A" & i), ws.Range("B2:B" & t))
 wb.Sheets(1).Cells(i, ws.Index + 1) = WorksheetFunction.SumIf(ws.Range("A2:B" & t), wb.Sheets(1).Range("A" & i), ws.Range("B2:B" & t))
        
    Next ws
 wb.Sheets(1).Cells(i, 8) = summa
 summa = 0
    Next i
    
 For Each ws In ab.Worksheets
 wb.Sheets(1).Cells(1, ws.Index + 1) = ws.Name
 wb.Sheets(1).Cells(1, ws.Index + 1).Interior.Color = ab.Sheets(1).Cells(1, 1).Interior.Color
 Next ws
 
 wb.Save
End Sub