Учитывая цену, это хороший выбор.

Учитывая means considering, taking into account, or given in this sentence.

Grammatically, it comes from the verb учитывать (to take into account / to consider) and is originally a деепричастие — often called an adverbial participle or gerund-like form in English-language textbooks.

So:

• учитывать = to consider, to take into account
• учитывая = considering, taking into account

In this sentence, it introduces the condition or factor you are using to judge something:

• Учитывая цену, это хороший выбор.
• Considering the price, this is a good choice.

Very often, учитывая in modern Russian feels almost like a fixed expression meaning given or considering, not just a fully literal verb form.

Because учитывать normally takes a direct object, and direct objects are usually in the accusative case.

So:

• цена = price (nominative)
• цену = price (accusative)

Compare:

• учитывать цену = to take the price into account
• учитывать время = to take time into account
• учитывать обстоятельства = to take circumstances into account

That is why you get:

• Учитывая цену...
• literally: Taking the price into account...

It is historically a verb form, but in sentences like this it often behaves almost like a preposition-like word meaning considering / given.

That matters because learners may notice that the sentence does not feel very verbal in English:

• Considering the price, it's a good choice.
• Given the price, it's a good choice.

In modern Russian, учитывая + accusative is extremely common in that kind of meaning.

So the short answer is:

• Formally: it is an adverbial participle from учитывать
• Functionally here: it often acts almost like considering / given

Because Учитывая цену is an introductory adverbial phrase at the beginning of the sentence, and such phrases are normally separated by a comma.

Structure:

• Учитывая цену, = considering the price
• это хороший выбор. = this is a good choice

So the comma marks the boundary between the circumstantial phrase and the main statement.

You will often see the same pattern in Russian:

• Учитывая обстоятельства, он поступил правильно.
• Судя по погоде, будет дождь.
• Честно говоря, я не согласен.

Here это is a very flexible word. In this sentence, it can often be translated as this, that, or it, depending on context.

So:

• это хороший выбор = this is a good choice
• or it's a good choice
• or sometimes that is a good choice

In Russian, это is frequently used in statements of identification or evaluation:

• Это проблема. = This/It is a problem.
• Это мой друг. = This is my friend.
• Это хорошая идея. = That’s a good idea.

So do not try to force a single English equivalent every time.

Because in this sentence, это хороший выбор is the standard way to say this is a good choice.

Here:

• хороший выбор is in the nominative case
• it functions as the predicate noun after это

Russian often uses the nominative in this kind of pattern:

• Это хороший план.
• Это интересная книга.
• Это плохая идея.

You may have learned that after forms of to be, Russian sometimes uses the instrumental, and that is true in many contexts, especially with verbs like быть, стать, являться:

• Он был хорошим врачом. = He was a good doctor.
• Она стала учителем. = She became a teacher.

But with это in simple present-day identification/evaluation, nominative is the normal choice:

• Это хороший выбор.

Yes. Russian word order is flexible, though each version can sound slightly different in emphasis.

The neutral version is:

• Учитывая цену, это хороший выбор.

You could also say:

• Это хороший выбор, учитывая цену.

This version puts the main judgment first and adds учитывая цену almost as an afterthought: It’s a good choice, considering the price.

Another possible variant is:

• Это, учитывая цену, хороший выбор.

But that sounds more marked and less neutral.

For most learners, the safest choices are:

• Учитывая цену, это хороший выбор.
• Это хороший выбор, учитывая цену.

Yes, it is natural and idiomatic.

It sounds fairly neutral and can be used in everyday speech, reviews, recommendations, or discussions of value:

• about a product
• about a service
• about a deal
• about an option someone is choosing

For example:

• Учитывая цену, это хороший телефон.
• Учитывая цену, отель неплохой.
• Учитывая цену, это выгодное предложение.

So the pattern is very useful in real Russian.

Yes. С учётом цены is a very common alternative.

Compare:

• Учитывая цену, это хороший выбор.
• С учётом цены, это хороший выбор.

Both mean roughly considering the price.

A few notes:

• учитывая цену often sounds a bit more verbal/dynamic
• с учётом цены can sound slightly more formal or analytical
• both are common and correct

You may also see:

• Если учитывать цену, это хороший выбор. = If you take the price into account, this is a good choice.

That version is a bit more explicitly clause-like.

Usually, in this kind of sentence, yes — it is followed by what you are taking into account.

Examples:

• учитывая цену = considering the price
• учитывая качество = considering the quality
• учитывая обстоятельства = considering the circumstances
• учитывая его опыт = considering his experience

So the pattern is commonly:

• учитывая + accusative noun/pronoun

You can also have a longer phrase after it:

• Учитывая его возраст и состояние здоровья, решение было разумным.

That is a very good question.

In traditional grammar, a деепричастие usually should relate to the same subject as the main clause. For example:

• Читая книгу, я делал заметки.
• While reading the book, I took notes.

Both actions belong to я.

But учитывая is special because in many modern uses it has become partly preposition-like. So sentences like:

• Учитывая цену, это хороший выбор.

are completely normal and widely accepted, even though это is not literally the one doing the considering.

So in practice:

• with many ordinary adverbial participles, subject-matching matters a lot
• with учитывая, Russian is much more flexible because it often behaves like considering / given

That is why this sentence sounds natural, not wrong.

A rough pronunciation guide is:

• Учитывая ≈ oo-CHEE-tih-vuh-ya
• цену ≈ TSYE-noo

A little more precisely:

• у = like oo
• чи is stressed in учИтывая
• це begins with ts
• е after ц is pronounced like e/ye depending on analysis, but for learners tsye is a decent approximation

Stress:

• учИтывая
• цЕну

So:

• учИтывая цЕну

If you want to sound natural, make sure the stress is on:

• -ЧИ- in учитывая
• ЦЕ- in цену