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Default Vlookup/hlookup without using row or column numbers

I work with large databases with ever changing column and row headings. I
need to create reports that use both static column and row headings and does
not reference row or column numbers. For instance I need company X sales for
customer Z. This month that may be column C and row 4 but next month it could
be colum S and row 15.

Taking the time to re-write Vlookup or Hlookup functions each month defeats
the purpose and efficiency of creating the formulas and certainly decreases
efficiency on my part. Does anyone know how to create a function that will
look up values based on two static criteria rather than column and row number
references?
 
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