here is an answer from outlinersoftware.com
The classic ‘hierarchical spreadsheet’ is B-liner (varatek.com). As far as I know it has been undeveloped for ages, aside a minor update for Windows 7 compatibility (I think). I therefore do not recommend it.
My recommendation would go to the mindmapper MindView, which was the first to integrate formulas that are hierarchically calculated. Thereon, the latest versions of MindManager has added this functionality, but I have yet to test it. Both mindmappers also have outline views, though the formulas are not visible in these (again, I have not testetd this in the latest versions).
Last but not least, especially if the above don’t fit one’s budget, there is Treesheets. It integrates a rudimentary formula functionality, though this is undocumented. So it would require willingness for some experimentation as well as enquiry in the Treesheets Google Group.