Some Idea about Dynamic query

-- set @Arg_SKU_LIST
        DECLARE @VALUES VARCHAR(max)
        DECLARE @QUERY1 NVARCHAR(MAX)
        SET @QUERY1='SELECT @VALUES = COALESCE(@VALUES + ''''''' +','+''''''' ,'''') + CAST(sku AS NVARCHAR(50)) FROM ' + @TableName +' WHERE item_active IS NULL AND ACCD='+@Accd
       EXEC SP_EXECUTESQL @QUERY1,N'@VALUES VARCHAR(max) OUTPUT', @VALUES OUTPUT
       SET @Arg_SKU_LIST=@VALUES
      set @Arg_SKU_LIST= ''''+@Arg_SKU_LIST+''''
        set @count=1