Private Declare Function ShellExecute Lib "shell32.dll" Alias "ShellExecuteA" ( _
  ByVal hwnd As Long, ByVal lpOperation As String, ByVal lpFile As String, _
  ByVal lpParameters As String, ByVal lpDirectory As String, ByVal nShowCmd As _
  Long) As Long

Dim exc As Excel.Application
Set exc = New Excel.Application
' hinzufügen von Workbooks
exc.Workbooks.Add
' speichern unter
exc.ActiveWorkbook.SaveAs "C:\test\file.xls"
' Workbooks schließen
exc.Workbooks.Close
 
'xls datei öffnen
Call ShellExecute(hwnd, "Open", "C:\test\file.xls", "", App.Path, 1)