Sub Workbook_Open()
    Dim i As Long, h As Long, f As Long
    If ActiveSheet.Cells( 1 ,  1 ) = "" Then Exit Sub 'проверка что не шаблон
    i =  1  ' строка начала таблицы
    f = i
    h = ActiveSheet.Rows( 1 ).Height
    'пробег до поледней заполненой ячейки
    Do While i <> ActiveSheet.Cells(Rows.Count,  5 ).End(xlUp).Row 
        i = i +  1 
        'устанавливаем границы
        With ActiveSheet.Range(Cells(i,  1 ), Cells(i, ActiveSheet.UsedRange.Columns.Count))
            .Borders(xlEdgeLeft).LineStyle = xlContinuous
            .Borders(xlEdgeTop).LineStyle = xlContinuous
            .Borders(xlEdgeBottom).LineStyle = xlContinuous
            .Borders(xlEdgeRight).LineStyle = xlContinuous
            .Borders(xlInsideVertical).LineStyle = xlContinuous
        End With
        ActiveSheet.Rows(i +  1 ).AutoFit
        h = h + ActiveSheet.Rows(i +  1 ).Height ' считаем высоту
        If h >  700  Then
            ActiveSheet.Rows(i +  1 ).Insert Shift:=xlDown ' добавляем строку
            ' устанавливаем разрыв страницы
            ActiveSheet.HPageBreaks.Add Before:=ActiveSheet.Cells(i +  2 ,  1 )
            'вставляем формулу  в 5-ый столбец
            ActiveSheet.Cells(i +  1 ,  4 ) = "Total:"
            ActiveSheet.Cells(i +  1 ,  5 ).FormulaR1C1 = "=SUM(R[-" & f & "]C:R[-1]C)"
            f = i +  2  '
            h = ActiveSheet.Rows(i +  2 ).Height '
            i = i +  1 
        End If
    Loop
End Sub