Я действительно не вижу проблемы:
create table b
( B_id int
,PlannedVolume int
,PlannedValue int
)
create table M
( M_id int
,B_id int
,ActualVolume int
,ActualValue int
)
insert b (b_id, PlannedVolume, PlannedValue)
values (19, 2, 350),
(28, 1, 100),
(53, 3, 650),
(61, 1, 50)
insert m (m_id, b_id, ActualVolume, ActualValue)
values (58, 19, 2, 350),
(65, 28, 1, 100),
(66, 53, 1, 150),
(67, 53, 1, 100)
select b.b_id
from b
left join
( select b_id
,sum(ActualVolume) as ActualVolume
,sum(ActualValue) as ActualValue
from m
group by b_id
) m
on m.b_id = b.b_id
where
m.b_id is null
or
(m.ActualValue <> b.PlannedValue and m.ActualVolume <> b.PlannedVolume)