-- »ç¾÷ºÎ¹®º° ¿¹»ê°ú¸ñ
SELECT T1.BUDG_DEPT,
       T2.BUDG_SNM,
       T1.BUDG_ACCT,
	   T3.BUDG_NAME
  FROM MA005MS T1,
       MA002MS T2,
	   MA001MS T3
 WHERE T1.BUDG_DEPT = T2.BUDG_DEPT (+)
   AND T1.BUDG_ACCT = T3.BUDG_ACCT (+)  
 ORDER BY T1.BUDG_DEPT