VBA code:

Sub Unpivot()
'
Dim Rowlabel As Range
Dim Columnlabel As Range
Dim Pap As Range
Dim Tabl As Range
Dim i As Integer
Dim j As Integer
Dim a As Integer
Dim b As Integer
Dim Data As Range
Dim k As Integer
Dim Label As Range
Dim pvtCache As PivotCache
Dim pvt As PivotTable
Dim SrcData As String
'
ActiveSheet.Copy Before:=Worksheets(1)
Set Tabl = Selection
For Each Pap In Tabl
If Pap.MergeCells Then
With Pap.MergeArea
.UnMerge
.Value = Pap.Value
End With
End If
Next
i = Application.InputBox("So dong chua label", "Hoang", i, Type:=2)
j = Application.InputBox("So cot chua label", "Hoang", j, Type:=2)
On Error Resume Next
Sheets("Unpivot_Table").Delete
Sheets.Add.Name = "Unpivot_Table"
Set Pap = Range("Unpivot_Table!B2")
b = Tabl.Rows.Count
a = Tabl.Columns.Count
Set Data = Range(Tabl.Cells(i + 1, j + 1), Tabl.Cells(b, a))
Set Columnlabel = Range(Tabl.Cells(i + 1, 1), Tabl.Cells(b, j))
Set Rowlabel = Range(Tabl.Cells(1, j + 1), Tabl.Cells(i, a))
Pap.Select
For Each Column In Data.Columns
Column.Copy
Selection.PasteSpecial Paste:=xlPasteValues
Columnlabel.Copy
Selection.Offset(0, 1).PasteSpecial Paste:=xlPasteValues
Column.Copy
Selection.Offset(b - i, -1).Select
Next Column
Pap.Offset(0, j + 1).Select
For Each Column In Rowlabel.Columns
Column.Copy
Range(Selection, Selection.Offset(b - i - 1, 0)).PasteSpecial Paste:=xlPasteValues, Transpose:=True
Selection.End(xlDown).Offset(1, 0).Select
Next Column
Set Label = Range(Pap.Offset(-1, 0), Pap.Offset(0, i + j + 1))
For k = 1 To i + j + 1
Label.Cells(1, k).Value = Application.InputBox(Label.Cells(2, k).Value & " la", "Hoang", k, Type:=2)
Next
Range(Pap.End(xlUp), Pap.End(xlDown).End(xlToRight)).Select
SrcData = ActiveSheet.Name & "!" & Selection.Address
On Error Resume Next
Sheets("Pivot").Delete
Sheets.Add.Name = "Pivot"
Set pvtCache = ActiveWorkbook.PivotCaches.Create( _
SourceType:=xlDatabase, _
SourceData:=SrcData)
Set pvt = pvtCache.CreatePivotTable( _
TableDestination:="Pivot!" & Sheets("Pivot").Range("A3").Address(ReferenceStyle:=xlR1C1), _
TableName:="PivotTable1")
End Sub