Option Explicit
Sub Organizza()
Dim i As Long, o As Long, z As Long
Dim NcXt As Long, TotaT As Long, Npre As Long
Dim tavoli As Long
Dim Nscala As Long
Range("C3:ZZ1000").ClearContents
tavoli = Cells(3, 2)
NcXt = Cells(1, 2).Value
Npre = Cells(Rows.Count, 1).End(xlUp).Row
For i = 4 To 3 + tavoli
 Cells(4, i) = "Tav. " & i - 3
Next i
''------------
For o = 5 To Npre
 If Cells(o, 2) > NcXt Then
  For i = 4 To 3 + tavoli
    TotaT = Application.Sum(Range(Cells(5, i), Cells(Npre, i)))
      If TotaT = 0 Then
      Cells(o, i) = NcXt
      Nscala = Cells(o, 2) - NcXt
        For z = 1 To Fix(Cells(o, 2) / NcXt)
          If Nscala >= NcXt Then
            Cells(o, i + z) = NcXt
            Nscala = Nscala - NcXt
          Else
            Cells(o, i + z) = Nscala
          End If
        Next z
    Exit For
      End If
  Next i
 End If
Next o
''--------------
For i = 4 To 3 + tavoli
 TotaT = Application.Sum(Range(Cells(5, i), Cells(Npre, i)))
 For o = 5 To Npre
   If Cells(o, 3) = "" Then
     If TotaT + Cells(o, 2) <= NcXt Then
       Cells(o, i) = Cells(o, 2)
       Cells(o, 3) = "X"
       TotaT = TotaT + Cells(o, 2)
     End If
   End If
 Next o
 Cells(3, i) = Application.Sum(Range(Cells(5, i), Cells(Npre, i)))
Next i
End Sub

Option Explicit
Sub Elenco_per_tavolo()
Dim i As Long, o As Long
Dim Nriga As Long
Dim Ntavoli As Long, Nnomi As Long
''--------------
Range("a3:zz1000").ClearContents
Ntavoli = Sheets("Ins").Cells(3, 2)
Nnomi = Sheets("Ins").Cells(Rows.Count, 1).End(xlUp).Row
 For i = 1 To Ntavoli
   Cells(3, i) = "Tavolo " & i
 Next i
For i = 1 To Ntavoli
Nriga = 5
  For o = 5 To Nnomi
    If Sheets("Ins").Cells(o, i + 3) > 0 Then
       Cells(Nriga, i) = Sheets("Ins").Cells(o, 1) & " " & Sheets("Ins").Cells(o, i + 3)
       Nriga = Nriga + 1
    End If
  Next o
Next i
End Sub