It seems that you're overusing LEFT OUTER JOINs. Do you really need all of them to be such?
All JOIN expressions are incorrect. SQL Server does not have compound indexes so they cannot be optimized. The join should be on each column separately

INNER JOIN dbo.sal_dtl AS d 
 	ON m.f_year + m.type_code + m.sal_no = d.f_year + d.type_code + d.sal_no 

-- should be

INNER JOIN dbo.sal_dtl AS d 
 	ON m.f_year = d.f_year AND m.type_code = d.type_code AND m.sal_no = d.sal_no 

-- and so on

I also would recommend to reformat the query for readability.

>The result is OK, but data retrieval is very slow It takes 22 secs for 6,200 rows.
>Can this query be optimized?
>
<snip>