Можно так:

SELECT W
,SUM(CASE SH WHEN 11 THEN Cash ELSE 0) AS Sh11
,SUM(CASE SH WHEN 12 THEN Cash ELSE 0) AS Sh12
,SUM(CASE SH WHEN 13 THEN Cash ELSE 0) AS Sh13
,SUM(CASE SH WHEN 14 THEN Cash ELSE 0) AS Sh14
FROM table
GROUP BY W

Если кол-во Sh переменное, то без DSQL не обойтись.

сорри,

SELECT W
,SUM(CASE SH WHEN 11 THEN Cash ELSE 0 END) AS Sh11
,SUM(CASE SH WHEN 12 THEN Cash ELSE 0 END) AS Sh12
,SUM(CASE SH WHEN 13 THEN Cash ELSE 0 END) AS Sh13
,SUM(CASE SH WHEN 14 THEN Cash ELSE 0 END) AS Sh14
FROM table
GROUP BY W

При переменном числе столбцов - одним универсальным запросом нельзя. Только DSQL. (Кстати, не так уж и тошнотворно...)

DECLARE @Sh int
DECLARE @SelectSQL varchar(1000)

SET @SelectSQL = 'SELECT W'

DECLARE cur CURSOR FOR
SELECT DISTINCT Sh
FROM table
ORDER BY Sh

OPEN cur
FETCH NEXT FROM cur INTO @Sh
WHILE @@FETCH_STATUS = 0
BEGIN
SET @SelectSQL = @SelectSQL + ', SUM(CASE Sh WHEN ' + LTRIM(@Sh) + ' THEN Cash ELSE 0 END) AS [Sh' + LTRIM(@Sh) +']'
FETCH NEXT FROM cur INTO @Sh
END
CLOSE cur
DEALLOCATE cur

EXECUTE (@SelectSQL + ' FROM table GROUP BY W')