Sub Artikul()
    Dim y As Long
    Dim ar1 As Variant
    Dim ar2 As Variant
    Dim arr As Variant
    With ActiveSheet
        y = .Cells(.Rows.Count, 2).End(xlUp).Row
        ar1 = .Range(.Cells(1, 1), .Cells(y, 3))
    
        ReDim ar2(1 To UBound(ar1, 1), 1 To UBound(ar1, 2))
        
        For y = 2 To UBound(ar1, 1)
            arr = Split(ar1(y, 2), ", ")
            If Not IsEmpty(arr) Then
                ar2(y, 2) = arr(UBound(arr))
                
                If ar1(y, 1) = "" Then ar1(y, 1) = "***"
                arr(UBound(arr)) = "артикул - " & ar1(y, 1)
                
                ar2(y, 1) = Join(arr, ", ")
            End If
            ar2(y, 3) = ar1(y, 3)
        Next
            
        .Cells(1, 5).Resize(UBound(ar2, 1), UBound(ar2, 2)) = ar2
    End With
End Sub