--- giá trị( ĐẦU KÌ 	 + nhập trong - xuất trong kì) / số lượng
SELECT *
FROM
(
    SELECT CASE
               WHEN SUM(qty) <> 0 THEN
        (SUM(TON + N + X) / SUM(qty)) * SUM(C) --* 2696
               ELSE
                   0
           END VALUE,
           A.item
    FROM
    (
        SELECT 0 C,
               0 N,
               (A.value) X,
               0 TON,
               qty,
               A.item
        FROM
        (
            SELECT site_ref AS site,
                   (m.item) item,
                   SUM(ISNULL(m.qty, 0)) qty,
                   SUM(ISNULL(qty, 0) * ISNULL(cost, 0)) value
            FROM ERP.SyteLine_Apps.dbo.matltran_mst m
            WHERE MONTH(m.trans_date) = MONTH(('2019-08-01'))
                  AND YEAR(m.trans_date) = 2019
                  AND LEFT(m.item, 2) IN ( 'AA', 'AC', 'AN' )
                  AND m.whse = 'BTL'
                  AND m.site_ref = 'PVD'
                  AND m.loc IS NOT NULL
                  AND m.qty < 0
                  AND (m.item) = 'AC184095C040N1300'
            GROUP BY (m.item),
                     site_ref
        ) A
        UNION ALL
        SELECT 0 C,
               (A.value) N,
               0 X,
               0 TON,
               A.qty,
               A.item
        FROM
        (
            SELECT site_ref AS site,
                   (m.item) item,
                   SUM(ISNULL(m.qty, 0)) qty,
                   SUM(ISNULL(qty, 0) * ISNULL(cost, 0)) value
            FROM ERP.SyteLine_Apps.dbo.matltran_mst m
            WHERE MONTH(m.trans_date) = MONTH(('2019-08-01'))
                  AND YEAR(m.trans_date) = 2019
                  AND LEFT(m.item, 2) IN ( 'AA', 'AC', 'AN' )
                  AND m.whse = 'BTL'
                  AND m.site_ref = 'PVD'
                  AND m.loc IS NOT NULL
                  AND m.qty > 0
                  AND (m.item) = 'AC184095C040N1300'
            GROUP BY (m.item),
                     site_ref
        ) A
        UNION ALL
        SELECT 0 C,
               0 N,
               0 X,
               (A.value) TON,
               A.qty,
               A.item
        FROM
        (
            SELECT site_ref AS site,
                   (m.item) item,
                   SUM(ISNULL(m.qty, 0)) qty,
                   SUM(ISNULL(qty, 0) * ISNULL(cost, 0)) value
            FROM ERP.SyteLine_Apps.dbo.matltran_mst m
            WHERE CAST(m.trans_date AS DATE) < ('2019-08-01')
                  AND LEFT(m.item, 2) IN ( 'AA', 'AC', 'AN' )
                  AND m.whse = 'BTL'
                  AND m.site_ref = 'PVD'
                  AND m.loc IS NOT NULL
                  AND m.qty <> 0
                  AND (m.item) = 'AC184095C040N1300'
            GROUP BY (m.item),
                     site_ref
        ) A
        UNION ALL
        SELECT SUM(qty) C,
               0 N,
               0 X,
               0 TON,
               0 qty,
               A.item
        FROM
        (
            SELECT site_ref AS site,
                   (m.item) item,
                   SUM(ISNULL(m.qty, 0)) qty,
                   SUM(ISNULL(qty, 0) * ISNULL(cost, 0)) value
            FROM ERP.SyteLine_Apps.dbo.matltran_mst m
            WHERE CAST(m.trans_date AS DATE) <= ('2019-08-31')
                  AND LEFT(m.item, 2) IN ( 'AA', 'AC', 'AN' )
                  AND m.whse = 'BTL'
                  AND m.site_ref = 'PVD'
                  AND m.loc IS NOT NULL
                  AND m.qty <> 0
                  AND (m.item) = 'AC184095C040N1300'
            GROUP BY (m.item),
                     site_ref
        ) A
        GROUP BY A.item
    ) A
    --  WHERE value <>0
    --WHERE A.item ='AA193004B080N2000'
    GROUP BY A.item
) a
WHERE a.VALUE <> 0;