PL SQL that creates a table

The situation is simple. We have to create a table that contain data on a certain variable outcome. Normally, one would like to create a field in the table and add a bunch of records that relate to that outcome. However, the request is to create a new table for that. Examples might be a new table for a certain month, certain country etc.

Reluctantly, we agree and we create a procedure that create a new table for each occurance of a value.

The code looks like:

set serveroutput on
 create or replace PROCEDURE SP_VEXISTABLA(TAAK IN VARCHAR)
 IS
 stmt varchar2(1000);
 TELLER NUMBER(3);
 begin
 SELECT COUNT(*) INTO TELLER FROM USER_TABLES WHERE TABLE_NAME = 'D' || TAAK;
 IF (TELLER >0) THEN
     execute immediate 'DROP TABLE D' || TAAK;
 END IF;
 stmt := q'!CREATE TABLE D!' ||taak|| q'! AS
         (SELECT *
                 FROM (  SELECT DISTINCT  ding, mandant, rest
                 FROM  opdeel
                 where trim(ding)=trim('!' ||taak||q'!') and mandant=309
                 ORDER BY dbms_random.value)
                 WHERE
                 rownum <= 2)!';
 dbms_output.put_line(stmt);
 execute immediate stmt;
 end;
 /

The code to run this is as follows:

exec HR.SP_VEXISTABLA('CL');