Hola, has probado algo como esto:
Código SQL
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select TA.QTY * TA.UNIT_COST, I.COD_ITEM AS ARTICULO, I.DESCRIPCION, I.ABC, I.INV_SEGURIDAD AS PUNTO_PEDIDO, I.ORDER_MIN AS LOTE_ECON_COMPRA, TA.QTY AS CONSUMO, TA.UNIT_COST AS PRECIO_ULT_COMPRA,
TA.COST AS IMPORTE, TA.ACCUM AS IMPORTE_ACUM,
TA.PORCENTAJE, TA.ABC as ABC_CALCULADO,
I.LEAD_TIME, TA.UNIT_COST, TA.QTY
FROM ITEMS I JOIN TMP_ABC TA ON I.ID_EMPRESA = TA.ID_EMPRESA
and I.COD_ITEM = TA.COD_ITEM
LEFT JOIN CONSUMO C ON I.COD_ITEM = C.COD_ITEM and
I.ID_EMPRESA = C.ID_EMPRESA and
C.ANIO = extract(year from current_date)
order by 1
Espero te sirva.
Saludos