Медиаплан проекта по каналам и месяцам с планом и фактом

SQL, по которому посчитано

WITH bounds AS (
    SELECT date_trunc('month', max(date))::DATE AS end_month
    FROM ads
),
months AS (
    SELECT (end_month - INTERVAL '2 month')::DATE AS start_month,
           end_month
    FROM bounds
),
plan_q AS (
    SELECT p.month,
           p.channel,
           p.revenue AS plan_revenue,
           p.ad_cost AS plan_ad_cost
    FROM plan p
    CROSS JOIN months m
    WHERE p.month >= m.start_month
      AND p.month <= m.end_month
),
ads_map AS (
    SELECT date_trunc('month', a.date)::DATE AS month,
           CASE a.source
               WHEN 'Яндекс Директ' THEN 'Сайт'
               WHEN 'VK Реклама' THEN 'Сайт'
               WHEN 'Продвижение WB' THEN 'Wildberries'
               WHEN 'Продвижение Ozon' THEN 'Ozon'
           END AS channel,
           sum(a.cost) AS actual_ad_cost
    FROM ads a
    CROSS JOIN months m
    WHERE a.date >= m.start_month
      AND a.date < (m.end_month + INTERVAL '1 month')::DATE
    GROUP BY 1, 2
),
sales_actual AS (
    SELECT date_trunc('month', s.date)::DATE AS month,
           s.channel,
           sum(s.revenue - s.returned_revenue) AS actual_revenue
    FROM sales s
    CROSS JOIN months m
    WHERE s.date >= m.start_month
      AND s.date < (m.end_month + INTERVAL '1 month')::DATE
    GROUP BY 1, 2
)
SELECT p.month,
       p.channel,
       round(p.plan_revenue, 0) AS plan_revenue,
       round(coalesce(s.actual_revenue, 0), 0) AS actual_revenue,
       round(p.plan_ad_cost, 0) AS plan_ad_cost,
       round(coalesce(a.actual_ad_cost, 0), 0) AS actual_ad_cost,
       round(100 * p.plan_ad_cost / nullif(p.plan_revenue, 0), 1) AS plan_drr_pct,
       round(100 * coalesce(a.actual_ad_cost, 0) / nullif(s.actual_revenue, 0), 1) AS actual_drr_pct,
       round(100 * (coalesce(a.actual_ad_cost, 0) - p.plan_ad_cost) / nullif(p.plan_ad_cost, 0), 1) AS ad_cost_deviation_pct,
       round(100 * (coalesce(s.actual_revenue, 0) - p.plan_revenue) / nullif(p.plan_revenue, 0), 1) AS revenue_deviation_pct
FROM plan_q p
LEFT JOIN ads_map a
  ON a.month = p.month
 AND a.channel = p.channel
LEFT JOIN sales_actual s
  ON s.month = p.month
 AND s.channel = p.channel
ORDER BY p.month, p.channel
LIMIT 30