Using cursors for generating cross tables

I am working on procedure support in PostgreSQL more than one year. Missing procedures is one disadvantage of PostgreSQL. Because procedures are not called from SELECT statement, then it couldn't respect some rules like functions. Procedures are mainly used for explicit transaction controlling and for generating mutable results (like dynamic record set or stacked record set). Dynamic record set is interesting feature when we nothing know about result set's columns. It's typical for cross tables. Because PostgreSQL doesn't support procedures, we cannot return dynamic (mutable number of columns) queries directly, but we can return dynamic cursor. This method of generating cross tables is inspired by Roland Bauman's http://rpbouman.blogspot.com blog.
Cross table is based on query's pattern:

SELECT shop,
SUM(CASE gender WHEN 'f' THEN salary ELSE 0 END) AS f,
SUM(CASE gender WHEN 'm' THEN salary ELSE 0 END) AS m,
SUM(salary) AS total
FROM employees INNER JOIN shops USING (shop_id)
GROUP BY shop

for data:

CREATE TABLE employees (
id serial PRIMARY KEY,
shop_id int,
gender char(1),
name varchar(32),
salary int
);

CREATE TABLE shops (
id serial PRIMARY KEY,
shop varchar(32)
);

INSERT INTO shops(shop) VALUES('Zurich'),('New York'),('London');

INSERT INTO employees (shop_id, gender, name, salary)
VALUES
(1, 'm', 'Jon Simpson', 4500),
(1, 'f', 'Barbara Breitenmoser',4700),
(2, 'f', 'KirstenRuegg',5600),
(3, 'm', 'Ralp Teller',5100),
(3, 'm', 'Peter Jonson',4700);

I write function, that generate necessary SELECT statement and open dynamic cursor.

CREATE OR REPLACE FUNCTION do_cross_cursor(dimx_name varchar,
    dimx_source varchar, dimy_name varchar,
    dimy_source varchar, expr varchar)
RETURNS refcursor AS $$
DECLARE
col_list text[] := '{}';
query text;
r RECORD;
result refcursor := 'result';
BEGIN
FOR r IN EXECUTE 'SELECT DISTINCT '
  || dimx_name || '::text AS val ' || dimx_source
LOOP
col_list := array_append(col_list, 'SUM(CASE ' || dimx_name
 || ' WHEN ' || quote_literal(r.val) || ' THEN ' || expr
 || ' ELSE 0 END) AS ' || quote_ident(r.val) || '');
END LOOP;
query := 'SELECT ' || dimy_name || ', '
 || array_to_string(col_list, ',')
 || ', SUM(' || expr || ') AS Total '
 || dimy_source || ' GROUP BY ' || dimy_name;
OPEN result NO SCROLL FOR EXECUTE query;
RETURN result;
END;
$$ LANGUAGE plpgsql STRICT;

Because cursors should be used only in transaction, I have to use explicit transaction:

BEGIN;
SELECT do_cross_cursor('gender', 'FROM employees','shop',
     'FROM employees e JOIN shops s ON s.id = e.shop_id',
     'salary');
FETCH ALL FROM result;
END;

BEGIN;
SELECT do_cross_cursor('shop', 'FROM shops','gender',
      'FROM employees e JOIN shops s ON s.id = e.shop_id',
      'salary');
FETCH ALL FROM result;
END;

There is result:

postgres=# BEGIN;
BEGIN
postgres=#   SELECT do_cross_cursor('gender', 'FROM employees',
  'shop',
  'FROM employees e JOIN shops s ON s.id = e.shop_id', 'salary');
do_cross_cursor
-----------------
result
(1 row)

postgres=#   FETCH ALL FROM result;
 shop   |  m   |  f   | total
----------+------+------+-------
New York |    0 | 5600 |  5600
Zurich   | 4500 | 4700 |  9200
London   | 9800 |    0 |  9800
(3 rows)

postgres=# END;BEGIN;
COMMIT
BEGIN
postgres=#   SELECT do_cross_cursor('shop', 'FROM shops','gender',
 'FROM employees e JOIN shops s ON s.id = e.shop_id', 'salary');
do_cross_cursor
-----------------
result
(1 row)

postgres=#   FETCH ALL FROM result;
gender | New York | Zurich | London | total
--------+----------+--------+--------+-------
m      |        0 |   4500 |   9800 | 14300
f      |     5600 |   4700 |      0 | 10300
(2 rows)

postgres=# END;
COMMIT

A alternative for this solution is using a tablefuc extension:

postgres=# CREATE VIEW report AS SELECT shop, gender, salary 
                                    FROM shops, employees 
                                   WHERE shop_id = shops.id;
CREATE VIEW
postgres=# SELECT shop, gender, sum(salary) FROM report GROUP BY 1,2 
 UNION ALL SELECT shop, 'X',    sum(salary) FROM report GROUP BY 1 
 UNION ALL SELECT NULL, gender, sum(salary) FROM report GROUP BY 2 
 UNION ALL SELECT NULL, 'X',    sum(salary) FROM report ORDER BY 1;
   shop   | gender |  sum  
----------+--------+-------
 London   | m      |  9800
 London   | X      |  9800
 New York | f      |  5600
 New York | X      |  5600
 Zurich   | m      |  4500
 Zurich   | X      |  9200
 Zurich   | f      |  4700
          | m      | 14300
          | f      | 10300
          | X      | 24600
(10 rows)

postgres=# SELECT * FROM crosstab(
         'SELECT shop, gender, sum(salary) FROM report GROUP BY 1,2 
UNION ALL SELECT shop, ''X'',  sum(salary) FROM report GROUP BY 1 
UNION ALL SELECT NULL, gender, sum(salary) FROM report GROUP BY 2 
UNION ALL SELECT NULL, ''X'',  sum(salary) FROM report ORDER BY 1',
         'VALUES(''f''),(''m''),(''X'')') AS ct(shop varchar, 
                                                f bigint, 
                                                m bigint, 
                                                "total" bigint);
   shop   |   f   |   m   | total 
----------+-------+-------+-------
 London   |       |  9800 |  9800
 New York |  5600 |       |  5600
 Zurich   |  4700 |  4500 |  9200
          | 10300 | 14300 | 24600
(4 rows)