The answer to the question depends on what it is that you are trying to study.
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In optimization models, the formula for the objective function cell directly references decision variables cells. In complicated cases there may be intermediate calculations, and the logical relation between objective function and decision variables be indirect.
In a spreadsheet software such as Microsoft Excel or OpenOffice Calc, there is a Goal Seek tool (Under Data, What If Analysis for Excel; under Tools for OpenOffice), which allows you to try to find a value of a particular cell, which will give the desired value in a target cell. The target cell needs to contain a formula, whose value changes with the cell that you are adjusting.
The cell next to a cell.
A Cell Wall.
the cell membrane