Sub Test()
    Dim m As Long, n As Long, wsh As Worksheet
    
    Set wsh = ActiveSheet
    
    For m = wsh.UsedRange.Row + wsh.UsedRange.Rows.Count - 1 To 1 Step -1
        If wsh.Rows(m).Text = "TEST1" Then Else Exit For
    Next
    Debug.Print m
    
    For n = wsh.UsedRange.Column + wsh.UsedRange.Columns.Count - 1 To 1 Step -1
        If wsh.Columns(n).Text = "TEST2" Then Else Exit For
    Next
    Debug.Print n
    
    Set wsh = Nothing
End Sub

Sub Test()
    Dim m As Long, n As Long, wsh As Worksheet
    
    Worksheets("Лист").Select
    
    Set wsh = ActiveSheet
    
    For m = wsh.UsedRange.Row + wsh.UsedRange.Rows.Count - 1 To 1 Step -1
        If wsh.Rows(m).Text = "ÁÅÇ ÌÅÍÅÄÆÅÐÀ" Then Else Exit For
    Next
    Debug.Print m
    
    For n = wsh.UsedRange.Column + wsh.UsedRange.Columns.Count - 1 To 1 Step -1
        If wsh.Columns(n).Text = "Èòîãî ÁÅÇ ÌÅÍÅÄÆÅÐÀ" Then Else Exit For
    Next
    Debug.Print n
    
    Set wsh = Nothing

End Sub