Function Getj(FileN As Variant, shi As Integer, Optional KeyName As String) As Integer
  On Error Resume Next
  Dim t As Boolean
  t = True
  If Len(KeyName) = 0 Then
     KeyName = "Код"
  End If
  
  ei = FileN.Sheets(shi).Cells.SpesalCells(xlLastCell).Row
  ej = FileN.Sheets(shi).Cells.SpesalCells(xlLastCell).Column
  
  For i = 1 To ei
    For j = 1 To ej
      If LCase(Trim(FileN.Sheets(shi).Cells(i, j).Value)) = LCase(KeyName) And t = True Then
         Getj = j
         t = False
      End If
    Next j
  Next i
End Function

    ' открываем очередной файл в режиме «только чтение»
    Set Wb = Nothing: Set Wb = Workbooks.Open(Filename, False, True)
    keyStringSubconto = "Привет"
j = Getj(Wb, 1, keyStringSubconto)

Function Getj(FileN, Optional shi = 1, Optional KeyName = "Код") As Integer
Dim c As Range
  With FileN.Worksheets(shi)
    Set c = .Cells.Find(KeyName, .Cells(.Rows.Count, .Columns.Count), xlValues, xlPart, xlByRows, xlNext, False)
    If Not c Is Nothing Then Getj = c.Column
  End With
End Function