Oracle 11g Release 2

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create table mytable (department varchar(20),year int,month int,kpi varchar(50),value int);
insert into mytable values('A',	2000,	1,	'sales'	,5000);
1 rows affected

insert into mytable values('A',	2000,	1,	'revenue per client',	120);
1 rows affected

insert into mytable values('A',	2000,	2,	'sales'	,6000);
1 rows affected

insert into mytable values('A',	2000,	2,	'revenue per client',	140);
1 rows affected

select * from (
select department,year,month,kpi,value
from mytable
)
pivot
(
    max(value)
    for month  in (1,2)
)


DEPARTMENT
YEAR
KPI
1
2


A
2000
revenue per client
120
140

A
2000
sales
5000
6000