Major step when you perform performance test :
1) Check your select statements, whether we provided where clause with right key fields or not .
2) Avoid loop inside loop.
3) Avoid select statements inside the loops.
4) Deleted commented code in your program, it will save your program compile time
5) If you are not in position to avoid loop inside loop, please go for parallel cursor concept, it will avoid unnecessary loop's.
6) If you working on large tables ex: MSEG, BSEG, please go for open cursor concept, you will avoid run time error's.
7) When you divide code into block's (performs), try to pass "Pass by value" or "Pass by reference".
8) Use function module SAPGUI_PROGRESS_INDICATOR will help to see time it took for retrieve data and display data .
9) GOTO TC : SE05 will show, which select statement consumes more time.
10) GOTO TC SE30 also provide you detailed analysis of program.
