This question really belongs in one of the “Building Reports” subforums, probably BusinessObjects Classic – or maybe WebI? Tell us which you’re using (and version), and a moderator can move it to the correct forum.
But to answer your question – if you are using the Export to CSV, you are not exporting your report – you’re exporting the underlying data provider, the microcube. So – you will not get variables or other “cells”.
If this is a full-client question, take a look in the BusinessObjects Classic forum’s “FAQ: Reporter” for a frequently-asked question about exporting to Excel for some options.
Anita Craig 
(BOB member since 2002-06-17)