결과는 임의로 넣었으며 무의미 한 수치입니다..

올려주신 테이블들이 실제 테이블인지 의심됩니다.
테이블로부터 추출한 데이터 일 듯 하네요?
이런 1차 가공된 산출물들로부터 2차 가공한 최종결과를 원하시는 질문은...
오히려 원본 테이블로부터 직접 데이터를 뽑는것보다 더 어려울 수 있습니다.

결과물에 대한 설명도 전혀 없는 상태에서
결과물의 수치 조차 무의미한 값으로 채워 넣으면?
요구사항을 명확하게 파악하기가 어렵습니다.

중간 산출물을 이용한 질문 보다는 원본으로 질문하시는게 좋구요.
원본대비 결과표를 정확하고 알차게 준비해서 질문해 주시는 게 좋습니다.

WITH t_member_cnt (m_cnt, yyyy, m_cnt_nu) AS
(
          SELECT 20, 2013, 20 FROM dual
UNION ALL SELECT 15, 2014, 35 FROM dual
UNION ALL SELECT 40, 2015, 75 FROM dual
)
, t_contnets_cnt (c_cnt, yyyy) AS
(
          SELECT 50, 2013 FROM dual
UNION ALL SELECT 80, 2014 FROM dual
UNION ALL SELECT 70, 2015 FROM dual
)
, t_view_cnt(m_id, v_cnt, yyyy) AS
(
          SELECT 'a',  7, 2013 FROM dual
UNION ALL SELECT 'b', 13, 2013 FROM dual
UNION ALL SELECT 'c', 24, 2013 FROM dual
UNION ALL SELECT 'd', 10, 2013 FROM dual
UNION ALL SELECT 'e', 40, 2013 FROM dual
UNION ALL SELECT 'f', 32, 2013 FROM dual
UNION ALL SELECT 'j', 38, 2013 FROM dual
UNION ALL SELECT 'a', 54, 2014 FROM dual
UNION ALL SELECT 'b', 43, 2014 FROM dual
UNION ALL SELECT 'c', 64, 2014 FROM dual
UNION ALL SELECT 'd', 20, 2014 FROM dual
UNION ALL SELECT 'e', 70, 2014 FROM dual
UNION ALL SELECT 'f', 17, 2014 FROM dual
UNION ALL SELECT 'j', 69, 2014 FROM dual
UNION ALL SELECT 'k', 16, 2014 FROM dual
UNION ALL SELECT 'i',  3, 2014 FROM dual
UNION ALL SELECT 'h', 37, 2014 FROM dual
UNION ALL SELECT 'a', 14, 2015 FROM dual
UNION ALL SELECT 'b', 43, 2015 FROM dual
UNION ALL SELECT 'c', 64, 2015 FROM dual
UNION ALL SELECT 'd', 50, 2015 FROM dual
UNION ALL SELECT 'e', 40, 2015 FROM dual
UNION ALL SELECT 'f', 17, 2015 FROM dual
UNION ALL SELECT 'j', 69, 2015 FROM dual
UNION ALL SELECT 'k', 36, 2015 FROM dual
UNION ALL SELECT 'i',  3, 2015 FROM dual
UNION ALL SELECT 'h',  7, 2015 FROM dual
UNION ALL SELECT 'l',  6, 2015 FROM dual
UNION ALL SELECT 'm', 31, 2015 FROM dual
)
SELECT gb
     , DECODE(gb, 0, '합계'
                , 1, '고시청(60~100%)'
                , 2, '중시청(30~59%)'
                , 3, '저시청(1~29%)'
                , 4, '미시청(0%)'
                ) gubun
     , cnt_2013, cnt_2013 - 0        var_2013
     , cnt_2014, cnt_2014 - cnt_2013 var_2014
     , cnt_2015, cnt_2015 - cnt_2014 var_2015
  FROM (SELECT yyyy
             , DECODE(1, GROUPING(1), 0, GROUPING(gb), 4, gb) gb
             , CASE 1 WHEN GROUPING(1)  THEN m_cnt_nu
                      WHEN GROUPING(gb) THEN m_cnt_nu - COUNT(*)
                      ELSE COUNT(*) END cnt
          FROM (SELECT a.yyyy, a.m_cnt_nu
                     , c.m_id
                     , CASE WHEN c.v_cnt / b.c_cnt >= .6 THEN 1 -- 고시청
                            WHEN c.v_cnt / b.c_cnt >= .3 THEN 2 -- 중시청
                            WHEN c.v_cnt / b.c_cnt >  .0 THEN 3 -- 저시청
                        END gb
                  FROM t_member_cnt a
                     , t_contnets_cnt b
                     , t_view_cnt c
                 WHERE a.yyyy = b.yyyy
                   AND b.yyyy = c.yyyy
                   AND a.yyyy IN ('2013', '2014', '2015')
                )
         GROUP BY yyyy, m_cnt_nu, ROLLUP(1, gb)
        )
 PIVOT (MIN(cnt) FOR yyyy IN ( '2013' cnt_2013
                             , '2014' cnt_2014
                             , '2015' cnt_2015
                             ) )
 ORDER BY gb
;

 아..

다시 데이터 작성하고있었는데요.. ^^;

작성한 데이테는  일단 올려놓겠습니다..

with 회원테이블as

감사합니다.

이걸로 다시 해볼게요..