property baseFolderName : "Standorte"

 

tell application "Microsoft Excel"

  set folderNames to value of column 1 of used range of active sheet

  set subFolderNames to value of columns 2 thru 4 of row 1 of active sheet

end tell

set subFolderNames to item 1 of subFolderNames

set folderStructure to "/{'" & item 1 of subFolderNames & "','" & item 2 of subFolderNames & "','" & item 3 of subFolderNames & "'}"

set baseFolder to quoted form of (POSIX path of (path to desktop folder) & baseFolderName & "/")

repeat with aRow in folderNames

  do shell script "/bin/mkdir -p " & baseFolder & quoted form of (item 1 of aRow) & folderStructure

end repeat