累加达到目標值 (9336)

B2{=IFERROR(INDEX($1:$1,MATCH(1=1,A2<=SUBTOTAL(9,OFFSET(C2,,,,COLUMN(A:L))),)+2),"未達標")

另解{=IFERROR(INDEX(C$1:N$1,MATCH(1=1,SUMIF(OFFSET(C2,,,,COLUMN(A:L)),">0")>=A2,)),"未達標")