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The name manager function allows us to give a cell or a group of cells a name of our choice. These names can then be used in formulas and dialogue boxes.

If you have a financial model or workbook with lots of formula, some of which can get complex or lengthy, it can be helpful to assign a name to a particular formula or reference to assist with continued modelling or for auditing purposes.

Example use cases:

Naming a cell as "total" or "COGS" or "Profit" is easy to remember and makes it easier to work with when handling data across multiple sheets.

Creating names for cells, formula makes them more understandable e.g =sum(Expenses) as compared to =sum(D12:D20).

Named cells are absolute. This helps avoiding copy and paste errors when working with formula.