create table MonthlyTarget
   (
   TargetMonth         varchar(10),
   SalesManCode        varchar(10),
   TargetValue         Decimal(12,3)
   );
go

create table MonthlySales
   (
   SalesManCode        varchar(10),
   SalesDate           datetime,
   AchievedValue       Decimal(12,3)
   );
go

insert into MonthlyTarget values ('January', 'Bob', 10000);
insert into MonthlyTarget values ('February', 'Bob', 9000);
insert into MonthlyTarget values ('March', 'Bob', 11000);
insert into MonthlyTarget values ('April', 'Bob', 12000);
insert into MonthlyTarget values ('May', 'Bob', 13000);
insert into MonthlyTarget values ('January', 'Sara', 10000);
insert into MonthlyTarget values ('February', 'Sara', 9000);
insert into MonthlyTarget values ('March', 'Sara', 11000);
insert into MonthlyTarget values ('April', 'Sara', 12000);
insert into MonthlyTarget values ('May', 'Sara', 13000);

insert into MonthlySales values ('Bob', '01/02/2009', 5000);
insert into MonthlySales values ('Bob', '01/07/2009', 3500);
insert into MonthlySales values ('Bob', '01/20/2009', 2500);
insert into MonthlySales values ('Bob', '02/02/2009', 4000);
insert into MonthlySales values ('Bob', '02/07/2009', 1500);
insert into MonthlySales values ('Bob', '02/20/2009', 3500);
insert into MonthlySales values ('Bob', '03/02/2009', 3000);
insert into MonthlySales values ('Bob', '03/07/2009', 4500);
insert into MonthlySales values ('Bob', '03/20/2009', 2500);
insert into MonthlySales values ('Bob', '04/02/2009', 5000);
insert into MonthlySales values ('Bob', '04/07/2009', 2500);
insert into MonthlySales values ('Bob', '04/20/2009', 1500);

insert into MonthlySales values ('Sara', '01/02/2009', 5500);
insert into MonthlySales values ('Sara', '01/07/2009', 3500);
insert into MonthlySales values ('Sara', '01/20/2009', 2500);
insert into MonthlySales values ('Sara', '02/02/2009', 4300);
insert into MonthlySales values ('Sara', '02/07/2009', 1500);
insert into MonthlySales values ('Sara', '02/20/2009', 3500);
insert into MonthlySales values ('Sara', '03/02/2009', 3200);
insert into MonthlySales values ('Sara', '03/07/2009', 4500);
insert into MonthlySales values ('Sara', '03/20/2009', 2500);
insert into MonthlySales values ('Sara', '04/02/2009', 5200);
insert into MonthlySales values ('Sara', '04/07/2009', 2500);
insert into MonthlySales values ('Sara', '04/20/2009', 1500);
go

--**************************************************************************
-- Define the query to pull the raw data
--**************************************************************************
declare @myQuery    varchar(MAX);

set @myQuery = '
   select
      mt.SalesManCode,
      mt.TargetMonth,
      mt.TargetValue,
      ms.AchievedValue
   from
      MonthlyTarget mt
      
      JOIN MonthlySales ms
         on ( ms.SalesManCode = mt.SalesManCode
              and mt.TargetMonth = datename(ms.SalesDate))
      ';

--**************************************************************************
-- Pivot the crap out of it.
--**************************************************************************
EXEC dbo.pivot_query @myQuery, 'SalesManCode', 'TargetMonth', 'max(TargetValue) Tar,sum(AchievedValue) Ach';
go