您可以使用pivot来执行以下操作：
Schema和insert语句：

create table mytable (department varchar(20),year int,month int,kpi varchar(50),value int);

 insert into mytable values('A',    2000,   1,  'sales' ,5000);
 insert into mytable values('A',    2000,   1,  'revenue per client',   120); 
 insert into mytable values('A',    2000,   2,  'sales' ,6000);
 insert into mytable values('A',    2000,   2,  'revenue per client',   140);

查询：

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

输出：
| 联系方式|年份|KPI| 1|二|
| --------------|--------------|--------------|--------------|--------------|
| 一个|二千年|每客户收入|一百二十|一百四十|
| 一个|二千年|销售|五千|六千|

• db<fiddle here*

您可以使用条件聚合：

select department, year, kpi,
       max(case when month = 1 then value end) as month_1,
       max(case when month = 2 then value end) as month_2
from t
group by department, year, kpi;