You have various ways to create reports on SharePoint based on the various data sources like SharePoint List/Library as data source or external data sources like SQL Server/Oracle DB.
If the Oracle DB as your data source the only way to create reports and use in SharePoint is use some external reporting tools like Cognos/SAP BO/ etc and integrate them with SharePoint with the help of integration components.
If the data source is a SQL Server, you can use SSRS which has easy integration with SharePoint.
If the data source is SharePoint Lists/Library, you can use SSRS and Report Builder 3.0 as report development tool.
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