Colocar um case ou sum dentro de um select

Você pode usar um CASE com uma função de grupo como SUM ou MAX ou usar a opção do PIVOT.

http://www.dbanotes.com/database-development/oracle-11g-pivot-functions/

https://www.google.com.br/search?redir_esc=&client=tablet-android-samsung&hl=pt-BR&safe=images&oe=utf-8&q=oracle%20documentation%20pivot&source=android-browser-suggest&qsubts=1407376715683&action=devloc#hl=pt-BR&q=oracle+documentation+pivot+

http://www.oracle-base.com/articles/11g/pivot-and-unpivot-operators-11gr1.php

http://pt.stackoverflow.com/questions/22074/utilizar-o-operador-pivot-sem-agrega%C3%A7%C3%A3o

http://forum.imasters.com.br/topic/515040-listar-quantidade-de-pedidos-por-ms-sem-repetir-cliente/

Legal vou verificar todos esses links e ver o que consigo fazer. Só para ter idéia do tamanho do select. Hoje ele funciona assim em um dos sistemas porém o sistema não exporta para excel sendo assim estou montando para gerar a partir de uma intranet em PHP.

select x.id_klient,
 x.cnpj_cpf,
 x.name,
 x.lote,
 x.di_dde,
 x.nr_nf,
 x.date_bill,
 TO_CHAR(trunc(x.date_bill, 'month')),
 to_number(to_char(x.date_bill,'rrrrmm')) ordem,
 decode(nvl(sum(x.vlr_armaz),0),0,null,decode(nvl(x.di_dde, '0'), '0', z.valor_cif, y.valor)) valor_cif,
 (select min(io.time_in)
 from in_out io, in_out_pos iop, we
 where io.lager = iop.lager
 and io.id_in_out = iop.id_in_out
 and iop.lager = we.lager
 and iop.typ_document = we.typ_doc
 and iop.document = we.nr_doc
 and io.art_in_out = 'LI'
 and we.nr_lieferschein = x.lote) dt_entrada,

 (select max(io.time_out)
 from in_out io, in_out_pos iop
 where io.lager = iop.lager
 and io.id_in_out = iop.id_in_out
 and iop.typ_document in ('DI', 'DDE')
 and iop.document = x.di_dde) dt_saida,

 sum(x.vlr_armaz) vlr_armaz,
 sum(x.vlr_ger_risco) vlr_ger_risco,
 sum(x.vlr_movimentacao) vlr_movimentacao,
 sum(x.vlr_desunit) vlr_desunit,
 sum(x.vlr_pesagem) vlr_pesagem,
 sum(x.vlr_averbacao) vlr_averbacao,
 sum(x.vlr_fat_minimo) vlr_fat_minimo,
 sum(x.vlr_outros_serv) vlr_outros_serv,

 (select sum(osi.preis)
 from bill_os_item osi
 where osi.lager = x.lager
 and osi.id_klient = x.id_klient
 and osi.id_os = x.id_os
 and nvl(osi.div_1,'x') = nvl(x.lote,'x')
 and nvl(osi.div_10,'x') = nvl(x.di_dde,'x')) vlr_tot_nf

 from (select bo.lager,
 bo.id_os,
 k.id_klient,
 decode(length(k.suchbegriff),
 14,
 substr(k.suchbegriff, 1, 2) || '.' ||
 substr(k.suchbegriff, 3, 3) || '.' ||
 substr(k.suchbegriff, 6, 3) || '/' ||
 substr(k.suchbegriff, 9, 4) || '-' ||
 substr(k.suchbegriff, 13, 2),
 substr(k.suchbegriff, 1, 3) || '.' ||
 substr(k.suchbegriff, 4, 3) || '.' ||
 substr(k.suchbegriff, 7, 3) || '-' ||
 substr(k.suchbegriff, 10, 2)) cnpj_cpf,
 k.name,
 bi.div_1 lote,
 bi.div_10 di_dde,
 bo.nr_nf,
 bo.date_bill,
 (select sum(osi.preis)
 from bill_os_item osi
 where osi.lager = bo.lager
 and osi.id_klient = k.id_klient
 and osi.id_os = bo.id_os
 and osi.billite = bi.billite
 and osi.div_1 = bi.div_1
 and nvl(osi.div_10,'x') = nvl(bi.div_10,'x')
 and osi.billite in
 ('01.01', '01.02', '01.03', '01.04')) vlr_armaz,
 (select sum(osi.preis)
 from bill_os_item osi
 where osi.lager = bo.lager
 and osi.id_klient = k.id_klient
 and osi.id_os = bo.id_os
 and osi.billite = bi.billite
 and osi.div_1 = bi.div_1
 and nvl(osi.div_10,'x') = nvl(bi.div_10,'x')
 and osi.billite in
 ('02.01', '02.02', '02.03', '02.04')) vlr_ger_risco,
 (select sum(osi.preis)
 from bill_os_item osi
 where osi.lager = bo.lager
 and osi.id_klient = k.id_klient
 and osi.id_os = bo.id_os
 and osi.billite = bi.billite
 and osi.div_1 = bi.div_1
 and nvl(osi.div_10,'x') = nvl(bi.div_10,'x')
 and osi.billite in ('03.01', '03.02','03.04')) vlr_movimentacao,
 (select sum(osi.preis)
 from bill_os_item osi
 where osi.lager = bo.lager
 and osi.id_klient = k.id_klient
 and osi.id_os = bo.id_os
 and osi.billite = bi.billite
 and osi.div_1 = bi.div_1
 and nvl(osi.div_10,'x') = nvl(bi.div_10,'x')
 and osi.billite in ('03.03')) vlr_desunit,
 (select sum(osi.preis)
 from bill_os_item osi
 where osi.lager = bo.lager
 and osi.id_klient = k.id_klient
 and osi.id_os = bo.id_os
 and osi.billite = bi.billite
 and osi.div_1 = bi.div_1
 and nvl(osi.div_10,'x') = nvl(bi.div_10,'x')
 and osi.billite in ('04.01', '04.02')) vlr_pesagem,
 (select sum(osi.preis)
 from bill_os_item osi
 where osi.lager = bo.lager
 and osi.id_klient = k.id_klient
 and osi.id_os = bo.id_os
 and osi.billite = bi.billite
 and osi.div_1 = bi.div_1
 and nvl(osi.div_10,'x') = nvl(bi.div_10,'x')
 and osi.billite in ('05.01', '05.02')) vlr_averbacao,
 (select sum(osi.preis)
 from bill_os_item osi
 where osi.lager = bo.lager
 and osi.id_klient = k.id_klient
 and osi.id_os = bo.id_os
 and osi.billite = bi.billite
 and osi.billite in ('06.01')) vlr_fat_minimo,
 (select sum(osi.preis)
 from bill_os_item osi
 where osi.lager = bo.lager
 and osi.id_klient = k.id_klient
 and osi.id_os = bo.id_os
 and osi.billite = bi.billite
 and osi.div_1 = bi.div_1
 and nvl(osi.div_10,'x') = nvl(bi.div_10,'x')
 and substr(osi.billite, 1, 2) > '07') vlr_outros_serv

 from bill_os bo, bill_os_item bi, klienten k
 where bo.lager = bi.lager
 and bo.id_klient = bi.id_klient
 and bo.id_os = bi.id_os
 and bo.lager = k.lager
 and bo.id_klient = k.id_klient
 and bo.status = '90'
 and bo.lager = 'PSI'
 and bo.id_klient = '862'
 and bo.lote = 'AD12755313'
 group by bo.lager,
 bo.id_os,
 k.id_klient,
 decode(length(k.suchbegriff),
 14,
 substr(k.suchbegriff, 1, 2) || '.' ||
 substr(k.suchbegriff, 3, 3) || '.' ||
 substr(k.suchbegriff, 6, 3) || '/' ||
 substr(k.suchbegriff, 9, 4) || '-' ||
 substr(k.suchbegriff, 13, 2),
 substr(k.suchbegriff, 1, 3) || '.' ||
 substr(k.suchbegriff, 4, 3) || '.' ||
 substr(k.suchbegriff, 7, 3) || '-' ||
 substr(k.suchbegriff, 10, 2)),
 k.name,
 bo.nr_nf,
 bo.date_bill,
 bi.billite,
 bi.div_1,
 bi.div_10) x,
 (select MAX(d.valor_nf) valor, d.nr_di doc, d.id_klient, d.lager
 from desmembr d
 where d.typ_process = 'DINACI' group by d.nr_di, d.id_klient, d.lager
 union
 select dde.preis valor, dde.nr_dde doc, dde.id_klient, dde.lager
 from dde_reg dde) y,
 (select a.valor_cif, a.bruecke_1, a.id_klient, a.lager
 from anliefpos a) z
 where x.lager = z.lager(+)
 and x.id_klient = z.id_klient(+)
 and x.lote = z.bruecke_1(+)
 and TRIM(x.di_dde) = TRIM(y.doc(+))
 and x.id_klient = '862'
 and x.lote = 'AD12755313'
 group by x.lager,
 x.id_klient,
 x.id_os,
 x.cnpj_cpf,
 x.name,
 x.lote,
 x.di_dde,
 x.nr_nf,
 x.date_bill,
 TO_CHAR(trunc(x.date_bill, 'month')
 ),
 z.valor_cif,
 y.valor
 order by x.date_bill, x.id_os, x.di_dde, x.lote

é osso mas vamos a luta que consigo.

Eu faria deste sql uma view simplificaria a sql do PIVOT.

Uma outra solução é usar geradores de rel. como Crystal e outros que fazer Ref. Cruzada , tem a vantagem das colunas não ficarem "chumbadas" como com PIVOT ou CASE.

Até o excel faz ests Ref. Cruzada (Cross Ref).