Numbers cell name

In Numbers/Preferences, make sure you have "use header names as labels" turned on.

Your table must contain a header column and a header row for a cell to get a "name". The name will be whatever is in the column header cell, a space, then whatever is in the row header. For example, if B1="Alan" and A2="Pike", cell B2 will get the name "Alan Pike". You can type it into formulas (you will need to type the space also) or, if you refer to it in a formula as B2, it will get automatically converted into the name. In addition to the cell getting a name, the entire column will be referred to as "Alan" and the row as "Pike". You can use those in formulas, too.