The advantage of using classes instead of just subroutines is that classes create a level of abstraction that allow you to write cleaner code. Admittedly, if you've never used classes before in VBA, there is a learning curve, but I believe it's certainly worth the time to figure it out.
One key indication that you should switch to classes is if you're constantly adding parameters to your functions and subroutines. In this case, it's almost always best to use classes.
I've copied an explanation of classes from one of my previous Stack Overflow answers:
Here's a long example of how using a class might help you. Although this example is lengthy, it will show you how a few principles of object-oriented programming can really help you clean up your code.
In the VBA editor, go to Insert > Class Module. In the Properties window (bottom left of the screen by default), change the name of the module to WorkLogItem. Add the following code to the class:
Option Explicit
Private pTaskID As Long
Private pPersonName As String
Private pHoursWorked As Double
Public Property Get TaskID() As Long
TaskID = pTaskID
End Property
Public Property Let TaskID(lTaskID As Long)
pTaskID = lTaskID
End Property
Public Property Get PersonName() As String
PersonName = pPersonName
End Property
Public Property Let PersonName(lPersonName As String)
pPersonName = lPersonName
End Property
Public Property Get HoursWorked() As Double
HoursWorked = pHoursWorked
End Property
Public Property Let HoursWorked(lHoursWorked As Double)
pHoursWorked = lHoursWorked
End Property
The above code will give us a strongly-typed object that's specific to the data with which we're working. When you use multi-dimension arrays to store your data, your code resembles this: arr(1,1) is the ID, arr(1,2) is the PersonName, and arr(1,3) is the HoursWorked. Using that syntax, it's hard to know what is what. Let's assume you still load your objects into an array, but instead use the WorkLogItem that we created above. This name, you would be able to do arr(1).PersonName to get the person's name. That makes your code much easier to read.
Let's keep moving with this example. Instead of storing the objects in array, we'll try using a collection.
Next, add a new class module and call it ProcessWorkLog. Put the following code in there:
Option Explicit
Private pWorkLogItems As Collection
Public Property Get WorkLogItems() As Collection
Set WorkLogItems = pWorkLogItems
End Property
Public Property Set WorkLogItems(lWorkLogItem As Collection)
Set pWorkLogItems = lWorkLogItem
End Property
Function GetHoursWorked(strPersonName As String) As Double
On Error GoTo Handle_Errors
Dim wli As WorkLogItem
Dim doubleTotal As Double
doubleTotal = 0
For Each wli In WorkLogItems
If strPersonName = wli.PersonName Then
doubleTotal = doubleTotal + wli.HoursWorked
End If
Next wli
Exit_Here:
GetHoursWorked = doubleTotal
Exit Function
Handle_Errors:
'You will probably want to catch the error that will '
'occur if WorkLogItems has not been set '
Resume Exit_Here
End Function
The above class is going to be used to "do something" with a colleciton of WorkLogItem. Initially, we just set it up to count the total number of hours worked. Let's test the code we wrote. Create a new Module (not a class module this time; just a "regular" module). Paste the following code in the module:
Option Explicit
Function PopulateArray() As Collection
Dim clnWlis As Collection
Dim wli As WorkLogItem
'Put some data in the collection'
Set clnWlis = New Collection
Set wli = New WorkLogItem
wli.TaskID = 1
wli.PersonName = "Fred"
wli.HoursWorked = 4.5
clnWlis.Add wli
Set wli = New WorkLogItem
wli.TaskID = 2
wli.PersonName = "Sally"
wli.HoursWorked = 3
clnWlis.Add wli
Set wli = New WorkLogItem
wli.TaskID = 3
wli.PersonName = "Fred"
wli.HoursWorked = 2.5
clnWlis.Add wli
Set PopulateArray = clnWlis
End Function
Sub TestGetHoursWorked()
Dim pwl As ProcessWorkLog
Dim arrWli() As WorkLogItem
Set pwl = New ProcessWorkLog
Set pwl.WorkLogItems = PopulateArray()
Debug.Print pwl.GetHoursWorked("Fred")
End Sub
In the above code, PopulateArray() simply creates a collection of WorkLogItem. In your real code, you might create class to parse your Excel sheets or your data objects to fill a collection or an array.
The TestGetHoursWorked() code simply demonstrates how the classes were used. You notice that ProcessWorkLog is instantiated as an object. After it is instantiated, a collection of WorkLogItem becomes part of the pwl object. You notice this in the line Set pwl.WorkLogItems = PopulateArray(). Next, we simply call the function we wrote which acts upon the collection WorkLogItems.
Why is this helpful?
Let's suppose your data changes and you want to add a new method. Suppose your WorkLogItem now includes a field for HoursOnBreak and you want to add a new method to calculate that.
All you need to do is add a property to WorkLogItem like so:
Private pHoursOnBreak As Double
Public Property Get HoursOnBreak() As Double
HoursOnBreak = pHoursOnBreak
End Property
Public Property Let HoursOnBreak(lHoursOnBreak As Double)
pHoursOnBreak = lHoursOnBreak
End Property
Of course, you'll need to change your method for populating your collection (the sample method I used was PopulateArray(), but you probably should have a separate class just for this). Then you just add your new method to your ProcessWorkLog class:
Function GetHoursOnBreak(strPersonName As String) As Double
'Code to get hours on break
End Function
Now, if we wanted to update our TestGetHoursWorked() method to return result of GetHoursOnBreak, all we would have to do as add the following line:
Debug.Print pwl.GetHoursOnBreak("Fred")
If you passed in an array of values that represented your data, you would have to find every place in your code where you used the arrays and then update it accordingly. If you use classes (and their instantiated objects) instead, you can much more easily update your code to work with changes. Also, when you allow the class to be consumed in multiple ways (perhaps one function needs only 4 of the objects properties while another function will need 6), they can still reference the same object. This keeps you from having multiple arrays for different types of functions.
For further reading, I would highly recommend getting a copy of VBA Developer's Handbook, 2nd edition. The book is full of great examples and best practices and tons of sample code. If you're investing a lot of time into VBA for a serious project, it's well worth your time to look into this book.