아마도 행을 열로 변환하는 것을 여쭤보시는 것 같은데.. 쉬운 예시 하나 드릴게요.
with t as ( select '2017' yyyy, 1 seq, 'A' dept, '1' mon, 100 val from dual union all select '2017' yyyy, 2 seq, 'A' dept, '1' mon, 50 val from dual union all select '2017' yyyy, 1 seq, 'A' dept, '2' mon, 200 val from dual union all select '2017' yyyy, 1 seq, 'A' dept, '3' mon, 300 val from dual union all select '2017' yyyy, 1 seq, 'A' dept, '4' mon, 500 val from dual union all select '2017' yyyy, 2 seq, 'B' dept, '1' mon, 10 val from dual union all select '2017' yyyy, 2 seq, 'B' dept, '2' mon, 400 val from dual union all select '2017' yyyy, 2 seq, 'B' dept, '3' mon, 50 val from dual ) select yyyy, dept , sum(decode(mon,'1',val)) val1 , sum(decode(mon,'2',val)) val2 , sum(decode(mon,'3',val)) val3 , sum(decode(mon,'4',val)) val4 from t group by yyyy, dept