At a high level, your ask is entirely possible, but here are a lot of gaps in the details that will make a huge difference in execution:
> I have an excel file with a colum filled with values
Does it have to be in Excel? If it's just a column on values that are easily identifiable then it's not too bad, but Excel is notorious for having a terrible AppleScript implementation and it not the place I'd look to start learning AppleScript.
The script would be much simpler if it can just read a list of file names from a text file on disk.
For now I'll focus on Excel (since it's just one column), but it's worth considering.
> For each name I need to search it on my mac
Search where? A specific directory, or anywhere on the disk? that's a heavy lift, searching through multiple thousands of files looking for a match. Also what happens if there are multiple matching filenames? which one(s) do you use?
If it's files within a single directory, it's pretty simple. It isn't clear what your use case is.
> open it in photoshop and give an action that I have already set.
Opening it in Photoshop is trivial. Off-hand I don't know how to execute an action via AppleScript.
> Then do it again for each value of the excel file.
Looping is easy, but presumably the script needs to save and close the file before moving on (unless the action already does that). Otherwise you'll end up with many, many Photoshop documents open, bogging down your system.
The hard part here may be detecting when the action is completed. You don't want the script to kick off the next file while the previous one is still processing. There are ways to deal with this, but it's a detail that cannot be overlooked.