How we can enable multiple users in excel?

You can create a shared workbook and place it on a network location where several people can edit the contents simultaneously. For example, if the people in your work group each handle several projects and need to know the status of each other's projects, the group can use a shared workbook to track the status of the projects. All persons involved can then enter the information for their projects in the same workbook , all of this can be done through Changes group on Review tab

Excel normally doesn't allow multiple users to edit the same workbook, but you can get around this restriction using a shared workbook. Shared workbooks can be saved on your local network and accessed from Excel on the desktop, or they can be stored on Microsoft's SkyDrive, where users can edit in the Excel Web app.

Excel normally doesn't allow multiple users.We can create a seperate workbook and place  it in the desktop .So multiple users can access it and edit.

The owner can contol the workbook by deleting the users creating conflicting messages.The workbook can  be deleted after the purpose.

You can create workbook file and shared it with several people ho uses the same network

First We can count how Much User we have and then make one sheet for one user and give every one separate sheet. 

You can create a shared workbook and place it on a network location where several people can edit the contents simultaneously