PL/SQLプロシージャの変数としてPL/SQL表名を使用できませんか？

EXECUTE IMMEDIATEを使用せずに解決します 、このソリューションが動的SQLを考慮しているかどうかはわかりませんが、最も難しい部分は、この大きく複雑なクエリを文字列変数に連結することでした。

SET SERVEROUTPUT ON SIZE 1000000;
DECLARE
--FIRST DAY YEAR
v_SG_FYEAR VARCHAR(50);
--FIRST DAY MONTH
v_SG_FMNTH VARCHAR(50);
--FIRST DAY START DAY
v_SG_FDAY VARCHAR(50);

--LAST DAY MONTH
v_SG_LYEAR VARCHAR(50);
--LAST DAY MONTH
v_SG_LMNTH VARCHAR(50);
--LAST DAY START DAY
v_SG_LDAY VARCHAR(50);

v_JOBID number(20);
v_PRM_TABLE1 varchar(200);
v_PRM_TABLE2 varchar(200);
--craeting a data type
type t_rec is record(SGSN_DATE VARCHAR2(200),
                 SGSN_MB VARCHAR2(200),
                 PRM_MNTH VARCHAR2(200),
                 PRM_ACT_MB VARCHAR2(200),
                 PRM_RND_MB VARCHAR2(200),
                 PRM_CHRG_USD VARCHAR2(200));
v_REC t_rec;
C1 sys_refcursor;
v_sql varchar2(32767);
BEGIN
/*Getting last JOB_ID*/
SELECT MAX(JOB_ID) INTO v_JOBID from ON_SGSN_TAPOUT;
case when v_JOBID IS NULL then v_JOBID:=1;
 when v_JOBID IS NOT NULL THEN 
      SELECT MAX(JOB_ID)+1 INTO v_JOBID FROM ON_SGSN_TAPOUT;
 END CASE;
v_SG_FYEAR:=TO_CHAR(TRUNC(SYSDATE,'MM')-1,'YYYY');
v_SG_FMNTH:=TO_CHAR(TRUNC(SYSDATE,'MM')-1,'MM');
v_SG_FDAY:='01';
v_SG_LYEAR:=TO_CHAR(TRUNC(SYSDATE,'MM')-1,'YYYY');
v_SG_LMNTH:=TO_CHAR(TRUNC(SYSDATE,'MM')-1,'MM');
v_SG_LDAY:=TO_CHAR(TRUNC(SYSDATE,'MM')-1,'DD');
v_PRM_TABLE1:='prmdb.CDR_TAPOUT_'||v_SG_FYEAR||v_SG_FMNTH||'@prmdb';
v_PRM_TABLE2:='prmdb.CDR_TAPOUT_'||TO_CHAR(SYSDATE,'YYYYMM')||'@prmdb';

/*putting the SQL query into a variable*/
v_sql:='select * from('||
   'select * from ('||
   'SELECT TO_CHAR(START_TIME,''YYYYMMDD'') AS "SGSN_DATE",'||
   'SUM(SUM_UP_DOWN/1024/1024) SGSN_MB'||
   ' FROM [email protected]'|| 
   ' WHERE START_TIME BETWEEN 
TO_DATE('''||v_SG_FMNTH||'/'||v_SG_FDAY||'/'||v_SG_FYEAR||' 
'||'00:00:00'||''','||'''mm/dd/yyyy hh24:mi:ss'||''')'||
' AND  TO_DATE('''||v_SG_LMNTH||'/'||v_SG_LDAY||'/'||v_SG_LYEAR||' 
'||'23:59:59'||''','||'''mm/dd/yyyy hh24:mi:ss'||''')'||
' GROUP BY TO_CHAR(START_TIME,''YYYYMMDD'')) A '||
'left outer join '|| 
'('||
'select PRM_MNTH,PRM_ACT_MB,PRM_RND_MB,PRM_CHRG_USD from ('||
'select PRM_MNTH,SUM(PRM_ACT_MB) PRM_ACT_MB,SUM(PRM_RND_MB) 
 PRM_RND_MB,SUM(PRM_CHRG_USD) PRM_CHRG_USD  from ('||
 'select substr(START_TIME,1,8) PRM_MNTH,sum(TOTAL_BYTE)/1024/1024 PRM_ACT_MB, 
 sum(charged_units)/1024/1024 PRM_RND_MB, sum(tap_fee_usd) PRM_CHRG_USD'||
 ' from '|| v_PRM_TABLE1 ||
 ' where start_time between '''||v_SG_FYEAR||v_SG_FMNTH||v_SG_FDAY||'000000'' and 
 '''||v_SG_LYEAR||v_SG_LMNTH||v_SG_LDAY||'235959'''|| 
 ' and CDR_TYPE in (''GPRSO'') '||
 ' group by substr(START_TIME,1,8) '||
 ' UNION ALL '||
 ' select substr(START_TIME,1,8) PRM_MNTH,sum(TOTAL_BYTE)/1024/1024 PRM_ACT_MB, 
 sum(charged_units)/1024/1024 PRM_RND_MB, sum(tap_fee_usd) PRM_CHRG_USD '||
 ' from '||v_PRM_TABLE2||
 ' where start_time between '''||v_SG_FYEAR||v_SG_FMNTH||v_SG_FDAY||'000000'' and 
 '''||v_SG_LYEAR||v_SG_LMNTH||v_SG_LDAY||'235959'''|| 
 ' and CDR_TYPE in (''GPRSO'')'||
 ' group by substr(START_TIME,1,8))'||
 ' group by'||
 ' PRM_MNTH)'||
 ') B'||
 ' ON A.SGSN_DATE=B.PRM_MNTH)';  
   OPEN C1 FOR v_sql;
   LOOP
   FETCH C1 INTO v_REC;
   EXIT WHEN C1%NOTFOUND;
   dbms_output.put_line(v_REC.SGSN_DATE||' '||v_REC.SGSN_MB||' '||v_REC.PRM_MNTH||' 
   '||v_REC.PRM_ACT_MB||' '||v_REC.PRM_RND_MB||' '||v_REC.PRM_CHRG_USD||' '||SYSDATE);
   END LOOP;
 END;
 /