Código Delphi [-]
select distinct area, (select sum(monto) from presupuesto where empresa='empresa1' AND AREA LIKE 'AREA1(DEPENDE DE LA PRIMERA CONSULTA)' AND PERIODO='periodo1')
 AS SUBTOTAL) FROM ESTRUCTURA WHERE EMPRESA ='empresa'

Código SQL [-]
Select E.Area, Sum(P.Monto) as Monto
From Estructura E
Join Presupuesto P on E.Empresa = P.Empresa and E.Area = P.Area and E.Periodo = P.Periodo
where E.Empresa = 'Empresa'
Group By E.Area

Código Delphi [-]
Select E.Area, Sum(P.Monto) as Monto
From Estructura E
Join Presupuesto P on P.Empresa = E.Empresa and P.Area = E.Area AND P.PERIODO = '2008-03'
where E.Empresa = 'MAT'
Group By E.Area

Código Delphi [-]
Select e.Area AREA, SUM(p.Monto) Monto
From Estructura E, Presupuesto P
where e.Area = p.Area AND P.PERIODO = '2008-03'
and e.Empresa = 'LUZ' and P.empresa = 'LUZ'
Group By E.Area

Código Delphi [-]
ibquery1.sql.add('select distinct area from estructura')
 
listbox1.clear;
while not ibquery1.eof do
begin
listbox1.items.add(ibquery1.fieldbyname('area').asstrinG);
ibquery1.next;
end;

Código Delphi [-]
for I:=0 to listbox1.Items.Count-1 do
begin
 IBQUERY2.Close;
 IBQUERY2.SQL.CLEAR;
 IBQUERY2.SQL.ADD('SELECT MONTO FROM PRESUPUESTO');
 IBQUERY2.SQL.ADD('WHERE EMPRESA ='+QUOTEDSTR('MAT'));
 ibquery2.SQL.add('AND area ='+quotedstr(listbox1.Items[i]));

IBQUERY2.Open;

if ibquery2.IsEmpty = FALSE then
while not ibquery2.eof do
BEGIN
   MONTO:=MONTO+IBQUERY2.FieldByName('MONTO').ASFLOAT;
   IBQUERY2.NEXT;
end;
END;

Código SQL [-]
select empresa, area, sum(monto)
from presupuestos
where empresa = :emp
group by empresa, area