Here is a sample program as 基本程序.

You may work on it by adding axises, frames,  titles to make it pretty.

HTH


data t1;
  length costtype $8;
   do month = 1 to 12;
   do company='A','B';
        do costtype='salary','material','ship';
             cost=ceil(ranuni(12345)*20);
             output;
        end;
    end;
    end;
run;

proc sort data=t1;
by company;
run;

proc print; run;   

proc gchart data=t1;
by company;
   format cost dollar8.;
   vbar3d month / sumvar=cost
                 subgroup=costtype
                 inside=subpct
                 width=9
                 outside=sum
                 ;
run;
quit;