select id, name ,
sum(case when years=1992 then cost else 0 end) as year1992,
sum(case when years=1993 then cost else 0 end) as year1993,
sum(case when years=1994 then cost else 0 end) as year1994
from pivot 
group by id, name;

select id, name ,
sum(if(years=1992,cost,0)) as year1992,
sum(if(years=1993,cost,0)) as year1993,
sum(if(years=1994,cost,0)) as year1994
from pivot
group by id, name;