Efficiency of Constraint Forms
There is no difference in terms of efficiency between a constraint entered
(for example) as A1 <= 100 or as A1 <= B1 where B1 contains 100; the Solver
recognizes that B1 is equivalent to a constant. The form A1 <= B1 is usually better
from the standpoint of maintainability of your optimization model.
On the other hand, a constraint right hand side which is a formula -- even a
simple one like 2+2 -- will incrementally increase the solution time for the
model. Because the Solver doesn't have the facilities to recognize the right
hand side "on the fly," it treats any formula as a RHS potentially dependent on
the variables, and internally creates a constraint "LHS - RHS >= 0" -- even
if the formula really was a constant bound on a variable. It is better to place
whatever formula you need into a cell, and reference that cell as the
constraint right hand side.