Option Explicit
Sub ABC()
Dim iR&, Tmp(), Arr(), i&, BatDau, KetThuc, j&, jj&, K&, S, KT$
With Sheet1
    iR = .Range("A" & Rows.Count).End(3).Row
    Arr = .Range("A2:C" & iR).Value
    For i = 1 To UBound(Arr)
        S = Split(Arr(i, 1), "-")
        BatDau = Right(Trim(S(0)), Len(Trim(S(0))) - 1)
        KetThuc = Right(Trim(S(1)), Len(Trim(S(1))) - 1)
        For j = CLng(BatDau) To CLng(KetThuc)
            KT = Left(S(0), 1) & Format(j, "00")
            For jj = 1 To Arr(i, 3)
                K = K + 1
                ReDim Preserve Tmp(1 To K)
                Tmp(K) = KT & "-" & Format(jj, "00")
            Next
        Next
    Next
    .Range("F2:F100000").ClearContents
    .Range("F2").Resize(K).Value = Application.WorksheetFunction.Transpose(Tmp)
End With
End Sub