Sub FileManager()
Dim i&, j&, i_n&, j_n&
Dim Tabl$()
Dim flag As Boolean, flag1 As Boolean
i_n = Cells(Rows.Count, 2).End(xlUp).Row
j_n = 5
ReDim Tabl(i_n, j_n)
For i = 1 To i_n
  For j = 1 To j_n
    Tabl(i, j) = Cells(i, j)
  Next j
Next i
For i = 2 To i_n
If Tabl(i, 3) <> "" Then
    flag = True
    Tabl(i, 4) = Left(Tabl(i, 4), InStrRev(Tabl(i, 4), "\")) & Tabl(i, 3)
Else
    Tabl(i, 4) = Left(Tabl(i, 4), InStrRev(Tabl(i, 4), "\")) & Tabl(i, 1)
End If
If Dir(Tabl(i, 2), 16) = "" Then MsgBox "Останов из-за отсутствия файла " & Tabl(i, 2), vbCritical, "Ошибка": Exit Sub
If UCase(Tabl(i, 5)) = "НЕТ" Then
    flag1 = True
    Name Tabl(i, 2) As Tabl(i, 4)
'    Kill Tabl(i, 2)
    ElseIf UCase(Tabl(i, 5)) = "ДА" Then
      FileCopy Tabl(i, 2), Tabl(i, 4)
End If
If flag1 Then
    Tabl(i, 2) = Tabl(i, 4)
    If flag Then
      Tabl(i, 1) = Tabl(i, 3)
    End If
    flag = False
    flag1 = False
End If
Next i
For i = 1 To i_n
  For j = 1 To j_n
    Cells(i, j) = Tabl(i, j)
  Next j
Next i
End Sub

Sub renameJPG()
    On Error Resume Next
    Dim objFile As Object
    Dim fso As Object
    Set fso = CreateObject("Scripting.FileSystemObject")
    For i = 2 To Cells(Rows.Count, 1).End(xlUp).Row
        Set objFile = fso.GetFile(Cells(i, 1))
        If Cells(i, 2) <> "" Then
            objFile.Name = Cells(i, 2)
            FileCopy objFile, Cells(i, 2)
        End If
        If Cells(i, 3) <> "" And Cells(i, 4) = "ДА" Then
            FileCopy objFile, Cells(i, 3)
        End If
    Next i
End Sub