Sub Макрос2()
    Dim arr1, arr2, n As Long, m As Long, k As Long, i As Long
    arr1 = Worksheets("Данные").Range("A1:V" & Worksheets("Данные").Cells(Rows.Count, 1).End(xlUp).Row)
    m = 1
    For n = 2 To UBound(arr1)
        a = Split(arr1(n, 11), ",")
        m = m + UBound(Split(arr1(n, 11), ",")) + 1
        arr1(n, 22) = a
    Next
    ReDim arr2(1 To m + 1, 1 To UBound(arr1, 2) - 1)
    k = 1
    For n = 1 To UBound(arr1)
        If k = 1 Then
            arr2(k, 1) = arr1(n, 1): k = k + 1
        Else
            For m = 0 To UBound(arr1(n, 22))
                For i = 1 To UBound(arr1, 2) - 1
                    If i <> 11 Then arr2(k, i) = arr1(n, i) Else arr2(k, i) = Trim(arr1(n, 22)(m))
                Next
                 k = k + 1
            Next
        End If
    Next
    Worksheets("Результат").Range("A1").Resize(UBound(arr2), UBound(arr2, 2)) = arr2
    Worksheets("Результат").Select
End Sub