create table kkk(项目id int,月份 varchar(10),项目值 int)
insert into kkk select 1,'1月',1
insert into kkk select 1,'2月',2
insert into kkk select 1,'3月',3
insert into kkk select 1,'4月',4
insert into kkk select 1,'5月',5
insert into kkk select 1,'6月',6
insert into kkk select 1,'7月',7
insert into kkk select 1,'8月',8
insert into kkk select 1,'9月',9
insert into kkk select 1,'10月',10
insert into kkk select 1,'11月',11
insert into kkk select 1,'12月',12
insert into kkk select 2,'1月',21
insert into kkk select 2,'2月',22
insert into kkk select 2,'3月',23
insert into kkk select 2,'4月',24
insert into kkk select 2,'5月',25
insert into kkk select 2,'6月',26
insert into kkk select 2,'7月',27
insert into kkk select 2,'8月',28
insert into kkk select 2,'9月',29
insert into kkk select 2,'10月',30
insert into kkk select 2,'11月',31
insert into kkk select 2,'12月',32

创建存储过程：
create proc wsaa
as
declare @sql varchar(8000)
set @sql='select  项目id'
select @sql=@sql+',['+月份+']=sum(case 月份 when '''+ 月份 + ''' then 项目值 else 0 end)' from kkk group by 月份 
print @sql
set @sql=@sql+' from kkk group by 项目id '
exec(@sql)

调用存储过程
exec wsaa