저는 UNION 해서 합치는 방법밖에 생각이 안나네요..

--10g MODEL문 활용
WITH TAB1
 AS (    SELECT '계획' AS GBN, '2016' AS YYYY, 50000  AS AMT FROM DUAL
         UNION ALL
         SELECT '계획' AS GBN, '2015' AS YYYY, 60000  AS AMT FROM DUAL
         UNION ALL
         SELECT '계획' AS GBN, '2016' AS YYYY, 30000  AS AMT FROM DUAL
         UNION ALL
         SELECT '계획' AS GBN, '2015' AS YYYY, 20000  AS AMT FROM DUAL
         UNION
         SELECT '실적' AS GBN, '2016' AS YYYY, 70000  AS AMT FROM DUAL
         UNION ALL
         SELECT '실적' AS GBN, '2015' AS YYYY, 80000  AS AMT FROM DUAL
         )
SELECT GBN, SUBTOT, TOTS
  FROM TAB1
 GROUP BY ROLLUP(GBN, YYYY)
 MODEL
   DIMENSION BY(NVL(GBN, '총계') GBN, NVL(YYYY, '소계') SUBTOT, 1 NO)
   MEASURES(SUM(AMT) TOTS)
   RULES
      (TOTS ['계획', '증감', 2] = TOTS['계획', '2016', 1] - TOTS['계획', '2015', 1]
     , TOTS ['실적', '증감', 2] = TOTS['실적', '2016', 1] - TOTS['실적', '2015', 1])
ORDER BY NO, GBN, SUBTOT

--WITH문 활용
WITH TAB1
 AS (    SELECT '계획' AS GBN, '2016' AS YYYY, 50000  AS AMT FROM DUAL
         UNION ALL
         SELECT '계획' AS GBN, '2015' AS YYYY, 60000  AS AMT FROM DUAL
         UNION ALL
         SELECT '계획' AS GBN, '2016' AS YYYY, 30000  AS AMT FROM DUAL
         UNION ALL
         SELECT '계획' AS GBN, '2015' AS YYYY, 20000  AS AMT FROM DUAL
         UNION
         SELECT '실적' AS GBN, '2016' AS YYYY, 70000  AS AMT FROM DUAL
         UNION ALL
         SELECT '실적' AS GBN, '2015' AS YYYY, 80000  AS AMT FROM DUAL
         )
, T AS
(
 SELECT NVL(GBN, '총계') gbn, NVL(YYYY, '소계') subtot, SUM(AMT) tot
  FROM  TAB1
 GROUP BY ROLLUP(GBN,YYYY)
)
SELECT * FROM T
UNION ALL
SELECT GBN, '증감', SUM(DECODE(SUBTOT, '2015', -TOT, '2016', TOT))
  FROM T
 WHERE GBN IN ('계획', '실적')
GROUP BY GBN

모델구문으로 간단하게 해결이 되네요. 감사합니다. 알려주신걸 제가 응용을 잘 해야될텐데.. 

전년대비 증감율에 대한 쿼리문을 도움 받았는데도, 막상 적용하려니까 잘 모르겠어요. 
염치없이 다시 질문을 드립니다. 

WITH TAB1
AS (
		SELECT '2015' AS YYYY, '서울' AS PROD, 189605 AS QTY FROM DUAL UNION ALL
		SELECT '2015' AS YYYY, '경기' AS PROD, 211392 AS QTY FROM DUAL UNION ALL
		SELECT '2015' AS YYYY, '부산' AS PROD, 618721 AS QTY FROM DUAL UNION ALL
		SELECT '2015' AS YYYY, '대구' AS PROD,  86968 AS QTY FROM DUAL UNION ALL
		SELECT '2015' AS YYYY, '인천' AS PROD,  29825 AS QTY FROM DUAL UNION ALL
		SELECT '2015' AS YYYY, '광주' AS PROD,  49810 AS QTY FROM DUAL UNION ALL
		SELECT '2015' AS YYYY, '대전' AS PROD, 144698 AS QTY FROM DUAL UNION ALL
		SELECT '2015' AS YYYY, '울산' AS PROD, 307855 AS QTY FROM DUAL UNION ALL
		SELECT '2016' AS YYYY, '서울' AS PROD, 376221 AS QTY FROM DUAL UNION ALL
		SELECT '2016' AS YYYY, '경기' AS PROD, 223522 AS QTY FROM DUAL UNION ALL
		SELECT '2016' AS YYYY, '부산' AS PROD, 430019 AS QTY FROM DUAL UNION ALL
		SELECT '2016' AS YYYY, '대구' AS PROD, 180503 AS QTY FROM DUAL UNION ALL
		SELECT '2016' AS YYYY, '인천' AS PROD,  32931 AS QTY FROM DUAL UNION ALL
		SELECT '2016' AS YYYY, '광주' AS PROD, 149506 AS QTY FROM DUAL UNION ALL
		SELECT '2016' AS YYYY, '대전' AS PROD, 221965 AS QTY FROM DUAL UNION ALL
		SELECT '2016' AS YYYY, '울산' AS PROD, 260988 AS QTY FROM DUAL UNION ALL
		SELECT '2016' AS YYYY, '충청' AS PROD,      0 AS QTY FROM DUAL
	)
SELECT YYYY, PROD, QTY
FROM   TAB1
;

위와같이 증감액을 보여줘야 하는데.. 

지역은 다른조건으로 바뀔 수 있습니다.

사용자가 지역별을 선택하면 위와같이 지역별 데이타가 나오고요, 담당별 선택하면 담당별 데이타가 조회가 되도록 만들 예정입니다. (PROD 항목의 값과 갯수는 변할 수 있습니다.)

이런경우, 모델절을 어떻게 만들어야 될지 알려주세요.

아래는 알려주신 쿼리문을 제가 응용한건데요, ROWNUM을 만들고, ROWNUM값을 1부터 맥스까지 하나씩 증가시키려고 했는데 MAX값을 어떻게 표현해야 될지도 모르겠어요. 

MODEL 
    DIMENSION BY (NVL(YY, '증감액') YY,  ROWNUM )
   MEASURES(QTY, PROD)
   IGNORE NAV
    RULES (
             MM01['증감액', FOR ROWNUM FROM 1 TO MAX(???) INCREMENT 1] = MM01['2016', CV(RN)] - MM01['2015', CV(RN)] )

1. 지역별 전년대비 증감액 쿼리문과 

2. MAX(???) 이 부분에 어떤 값을 넣어야 되는지도 좀 부탁드립니다.

하루종일 고민했는데 혼잔 잘 안되네요. 꼭 좀 부탁드려요