집계테이블은 서브 쿼리를 사용하지 않아도 된다.

SELECT
    PART_NAME,
    PM_NAME,
    AM_NAME,
    REPLACE(REPLACE(PROD_NAME,CHR(13),''),CHR(10),'')PROD_NAME,
    NULL PROD_NAME_SALE_AMT_14 ,
    NULL PROD_NAME_SALE_AMT_15 ,
    NULL PROD_NAME_SALE_14_15_RATE,
    SUM(NVL(MON_TT,0)) PROD_BURGET,
    NULL PROD_BURGET_RATE,
    SUM(DECODE(TYPE,'학회(Booth)' ,NVL(MON_TT,0))) BURGET_T_01,
    SUM(DECODE(TYPE,'제품설명회'  ,NVL(MON_TT,0))) BURGET_T_02,
    SUM(DECODE(TYPE,'세미나'      ,NVL(MON_TT,0))) BURGET_T_03,
    SUM(DECODE(TYPE,'학술마케팅'  ,NVL(MON_TT,0))) BURGET_T_04,
    SUM(DECODE(TYPE,'임상연구비'  ,NVL(MON_TT,0))) BURGET_T_05,
    SUM(DECODE(TYPE,'교육(영업자)',NVL(MON_TT,0))) BURGET_T_06,
    SUM(DECODE(TYPE,'고객관리'    ,NVL(MON_TT,0))) BURGET_T_07,
    SUM(DECODE(TYPE,'홍보물제작'  ,NVL(MON_TT,0))) BURGET_T_08,
    SUM(DECODE(TYPE,'Sample'      ,NVL(MON_TT,0))) BURGET_T_09,
    SUM(DECODE(TYPE,'Device제작'  ,NVL(MON_TT,0))) BURGET_T_10,
    SUM(DECODE(TYPE,'소모품'      ,NVL(MON_TT,0))) BURGET_T_11,
    SUM(DECODE(TYPE,'PM운영'      ,NVL(MON_TT,0))) BURGET_T_12,
    SUM(DECODE(TYPE,'PM교육'      ,NVL(MON_TT,0))) BURGET_T_13,
    SUM(DECODE(TYPE,'인센티브'    ,NVL(MON_TT,0))) BURGET_T_14
FROM TOTAL_BURGET_M
GROUP BY
    PART_NAME,
    PM_NAME,
    AM_NAME,
    REPLACE(REPLACE(PROD_NAME,CHR(13),''),CHR(10),'')
ORDER BY
    PART_NAME,
    PM_NAME,
    AM_NAME,
    REPLACE(REPLACE(PROD_NAME,CHR(13),''),CHR(10),'')