SELECT pc.COST_ID FROM PL_COSTCENTER pc
  LEFT JOIN PL_COSTCENTER_DT pcd ON pc.COST_ID = pcd.COST_ID
  LEFT JOIN CM_DEPARTMENT cd ON pcd.DEP_ID = cd.DEP_ID OR pcd.DEP_ID = cd.FATHER_ID
  LEFT JOIN TL_USER tu1 ON pcd.BRANCH_ID = tu1.TLSUBBRID AND cd.DEP_ID = tu1.SECUR_CODE
  WHERE (pc.DVDM_ID = 'DM0000000000077')
  AND tu1.TLNANME = 'nhanvt'