CREATE  TABLE test_data (id NUMBER,customer_id   NUMBER,product_code  VARCHAR2(5),quantity NUMBER)

INSERT INTO test_data VALUES (1, 1, 'A', 10);
INSERT INTO test_data VALUES (2, 1, 'B', 20);
INSERT INTO test_data VALUES (3, 1, 'C', 30);
INSERT INTO test_data VALUES (4, 2, 'A', 40);
INSERT INTO test_data VALUES (5, 2, 'C', 50);

SELECT * FROM(SELECT CUSTOMER_ID,PRODUCT_CODE,QUANTITY FROM test_data )
PIVOT  (SUM(QUANTITY) AS SUM_QUANTITY FOR (PRODUCT_CODE) IN ('A' , 'B' , 'C' ));

WITH T AS (
           SELECT  CUSTOMER_ID,
                   QUANTITY,
                   DENSE_RANK() OVER(ORDER BY PRODUCT_CODE) PRODUCT_CODE_RNK
             FROM  TEST_DATA
          )
SELECT  CUSTOMER_ID,
        "1_SUM_QUANTITY"  AS PROD1_QTY,
        "2_SUM_QUANTITY"  AS PROD2_QTY,
        "3_SUM_QUANTITY"  AS PROD3_QTY,
        "4_SUM_QUANTITY"  AS PROD4_QTY,
        "5_SUM_QUANTITY"  AS PROD5_QTY,
        "6_SUM_QUANTITY"  AS PROD6_QTY,
        "7_SUM_QUANTITY"  AS PROD7_QTY,
        "8_SUM_QUANTITY"  AS PROD8_QTY,
        "9_SUM_QUANTITY"  AS PROD9_QTY,
        "10_SUM_QUANTITY" AS PROD10_QTY
  FROM  T
  PIVOT (
         SUM(QUANTITY) AS SUM_QUANTITY
         FOR (PRODUCT_CODE_RNK) IN (1,2,3,4,5,6,7,8,9,10)
        )
/

CUSTOMER_ID  PROD1_QTY  PROD2_QTY  PROD3_QTY  PROD4_QTY  PROD5_QTY  PROD6_QTY  PROD7_QTY  PROD8_QTY  PROD9_QTY PROD10_QTY
----------- ---------- ---------- ---------- ---------- ---------- ---------- ---------- ---------- ---------- ----------
          1         10         20         30
          2         40                    50

SQL>

SQL> INSERT INTO test_data VALUES (6, 1, 'D', 60);

1 row created.

SQL> INSERT INTO test_data VALUES (7, 2, 'E', 70);

1 row created.

SQL> INSERT INTO test_data VALUES (8, 1, 'F', 80);

1 row created.

SQL> WITH T AS (
  2             SELECT  CUSTOMER_ID,
  3                     QUANTITY,
  4                     DENSE_RANK() OVER(ORDER BY PRODUCT_CODE) PRODUCT_CODE_RNK
  5               FROM  TEST_DATA
  6            )
  7  SELECT  CUSTOMER_ID,
  8          "1_SUM_QUANTITY"  AS PROD1_QTY,
  9          "2_SUM_QUANTITY"  AS PROD2_QTY,
 10          "3_SUM_QUANTITY"  AS PROD3_QTY,
 11          "4_SUM_QUANTITY"  AS PROD4_QTY,
 12          "5_SUM_QUANTITY"  AS PROD5_QTY,
 13          "6_SUM_QUANTITY"  AS PROD6_QTY,
 14          "7_SUM_QUANTITY"  AS PROD7_QTY,
 15          "8_SUM_QUANTITY"  AS PROD8_QTY,
 16          "9_SUM_QUANTITY"  AS PROD9_QTY,
 17          "10_SUM_QUANTITY" AS PROD10_QTY
 18    FROM  T
 19    PIVOT (
 20           SUM(QUANTITY) AS SUM_QUANTITY
 21           FOR (PRODUCT_CODE_RNK) IN (1,2,3,4,5,6,7,8,9,10)
 22          )
 23  /

CUSTOMER_ID  PROD1_QTY  PROD2_QTY  PROD3_QTY  PROD4_QTY  PROD5_QTY  PROD6_QTY  PROD7_QTY  PROD8_QTY  PROD9_QTY PROD10_QTY
----------- ---------- ---------- ---------- ---------- ---------- ---------- ---------- ---------- ---------- ----------
          1         10         20         30         60                    80
          2         40                    50                    70

SQL>

SCOTT@orcl_12.1.0.2.0> SELECT * FROM test_data
  2  /

        ID CUSTOMER_ID PRODU   QUANTITY
---------- ----------- ----- ----------
         1           1 A             10
         2           1 B             20
         3           1 C             30
         4           2 A             40
         5           2 C             50

5 rows selected.

SCOTT@orcl_12.1.0.2.0> VARIABLE g_results REFCURSOR
SCOTT@orcl_12.1.0.2.0> DECLARE
  2    v_sql  VARCHAR2(32767);
  3  BEGIN
  4    v_sql :=
  5  	 'SELECT * FROM (SELECT customer_id,product_code,quantity FROM test_data)
  6  	  PIVOT(SUM(quantity) AS sum_quantity FOR product_code IN (';
  7    FOR i IN (SELECT DISTINCT product_code FROM test_data) LOOP
  8  	 v_sql := v_sql || '''' || i.product_code || ''',';
  9    END LOOP;
 10    v_sql := RTRIM (v_sql, ',') || '))';
 11    OPEN :g_results FOR v_sql;
 12  END;
 13  /

PL/SQL procedure successfully completed.

SCOTT@orcl_12.1.0.2.0> PRINT :g_results

CUSTOMER_ID 'A'_SUM_QUANTITY 'B'_SUM_QUANTITY 'C'_SUM_QUANTITY
----------- ---------------- ---------------- ----------------
          1               10               20               30
          2               40                                50

2 rows selected.