"daily table B will be truncated and new data will be inserted into it from A."
Okay, so the most efficient way to do this is not to do it. Use a materialized view instead; a materialized view log on table A will allow you to capture incremental changes and apply them daily, or at any other window you like. Find out more.
Compared to that approach using handrolled PL/SQL - or even pure SQL - is laughably inefficient.