WITH t AS
(
SELECT '20161001' dt, '영업장1' store, '정육' item, 1 cnt, 100 amt FROM dual
UNION ALL SELECT '20161001', '영업장1', '주류', 2, 200 FROM dual
UNION ALL SELECT '20161001', '영업장1', '야채', 3, 200 FROM dual
UNION ALL SELECT '20161001', '영업장2', '정육', 2, 100 FROM dual
UNION ALL SELECT '20161001', '영업장2', '주류', 3, 300 FROM dual
UNION ALL SELECT '20161001', '영업장2', '야채', 4, 500 FROM dual
UNION ALL SELECT '20161002', '영업장1', '정육', 2, 100 FROM dual
UNION ALL SELECT '20161002', '영업장1', '주류', 1, 200 FROM dual
UNION ALL SELECT '20161002', '영업장1', '야채', 5, 200 FROM dual
UNION ALL SELECT '20161002', '영업장2', '정육', 1, 100 FROM dual
UNION ALL SELECT '20161002', '영업장2', '주류', 4, 300 FROM dual
UNION ALL SELECT '20161031', '영업장2', '정육', 1, 100 FROM dual
)

SELECT NVL(store, '총계') store
     , DECODE(GROUPING_ID(store, item), 0, item, 1, '소계') item
     , gb
     , SUM(DECODE(dd, '01', v)) "01"
     , SUM(DECODE(dd, '02', v)) "02"
       -- 중략 --
     , SUM(DECODE(dd, '31', v)) "31"
     , SUM(v) 합계
  FROM (SELECT SUBSTR(dt, 7) dd
             , store, item, cnt, amt
          FROM t
         WHERE dt LIKE '201610%'
        )
 UNPIVOT (v FOR gb IN (cnt AS '판매건수', amt AS '매출금액')) a
 GROUP BY ROLLUP(store, item), gb
 ORDER BY a.store, a.item, a.gb DESC
;

SELECT NVL(store, '합계') store
     , gb
     , SUM(DECODE(item, '정육', v)) "정육"
     , SUM(DECODE(item, '주류', v)) "주류"
     , SUM(DECODE(item, '야채', v)) "야채"
       -- 중략 --
     , SUM(v) 합계
  FROM (SELECT store, item, cnt, amt
          FROM t
         WHERE dt LIKE '201610%'
        )
 UNPIVOT (v FOR gb IN (cnt AS '판매건수', amt AS '매출금액')) a
 GROUP BY ROLLUP(store), gb
 ORDER BY a.store, a.gb DESC
;

 마농님 정성스런 답변 감사합니다!!!