Create table plano  ( kodizd int,dataz date, Kol int);
insert into plano values (1,'20180601',5);
insert into plano values (1,'20180602',3);
insert into plano values (1,'20180603',1);
insert into plano values (2,'20180604',4);
insert into plano values (1,'20180604',5);

Create table sostav (spvx int, kodizd int, kodvx int, Kol int);
insert into sostav values (0,1,10,2);
insert into sostav values (0,1,20,1);
insert into sostav values (0,1,200,5);
insert into sostav values (0,10,200,2);
insert into sostav values (0,10,300,1);
insert into sostav values (0,20,200,1);
insert into sostav values (0,20,400,1);
insert into sostav values (0,2,10,5);

Create table izd ( Код int, izd nvarchar(20));
insert into izd values (1,N'Изделие-1');
insert into izd values (10,N'Деталь-1');
insert into izd values (20,N'Деталь-2');
insert into izd values (200,N'Краска');
insert into izd values (300,N'Болванка-1');
insert into izd values (400,N'Болванка-2');
insert into izd values (2,N'Изделие-2');

with T(dataz, spvx, kodizd, kodsb, kodvx, kol_izd, kol_sb, kol,lv) AS 
(SELECT dataz,spvx,s.kodizd,s.kodizd as kodsb,kodvx, sum(p.kol), sum(p.kol*s.kol),sum(p.kol*s.kol), 
 1 AS lv 
 FROM plano p 
 join sostav s on s.kodizd=p.kodizd
 where p.dataz between '20180601' and '20180630'
 Group by dataz,spvx,s.kodizd, kodvx
	UNION ALL 
 SELECT dataz,s.spvx, t.kodizd,s.kodizd as kodsb,s.kodvx, t.kol_izd, t.kol, s.kol*t.kol, 
	t.lv + 1 AS lv 
 FROM sostav s 
 inner join t on  s.kodizd = t.kodvx
) 
SELECT dataz,t.kodvx as Код, 
i3.izd ,
t.kol_izd,
i1.izd as vxod,
sum(t.kol) as Kol
/*
--Расшифровка по изделиям/сборкам/комплектющим
i1.izd as vxod,t.kol, --комплектющие
i2.izd as sborka,t.kol_sb, --сборки
i3.izd as Izdelie, t.kol_izd, --изделия из плана
t.lv */
FROM T 
inner join izd i1 on i1.Код=t.kodvx 
inner join izd i2 on i2.Код=t.kodsb
inner join izd i3 on i3.Код=t.kodizd
where i1.izd=N'Краска'
Group by dataz,t.kodvx, i1.izd,i3.izd,t.kol_izd