CREATE TABLE ITEM (IT_CODE VARCHAR2(12),IT_NAME VARCHAR2(20));

INSERT INTO ITEM VALUES ('A','AAA');

CREATE OR REPLACE DIRECTORY MY_DIR AS 'C:\TEMP';


CREATE OR REPLACE PROCEDURE it_status
    IS
       v_filehandle   UTL_FILE.FILE_TYPE;
       CURSOR itc
       IS
       SELECT 'INSERT INTO ITEM (IT_CODE, ITEM_NAME) VALUES ('''
              || IT_CODE || ''',''' || IT_NAME || ''');'
              AS insert_statement
       FROM   item
      ORDER  BY it_code;
   BEGIN
     -- v_filehandle := UTL_FILE.FOPEN ('MY_DIR', 'AAAA.TXT', 'W');
     v_filehandle := 
     UTL_FILE.fopen 
       ('MY_DIR', 
        'AAAA_' || TO_CHAR (SYSDATE, 'MMDDYYYY_HHAM') || '.TXT', 
        'w');
      FOR v_it_rec IN itc
      LOOP
         UTL_FILE.PUT_LINE (v_filehandle, v_it_rec.insert_statement);
      END LOOP;
         UTL_FILE.PUT_LINE (v_filehandle, 'COMMIT;');
         UTL_FILE.FCLOSE (v_filehandle);
   END it_status;
   /

Procedure created.

EXEC it_status

HOST TYPE c:\temp\aaaa.txt

INSERT INTO ITEM (IT_CODE, ITEM_NAME) VALUES ('A','AAA');
COMMIT;