Solution : https://service.sap.com/sap/support/notes/107284 (SAP Service marketplace login required)
Summary : 
      In SAP environments, function module SD_COND_ACCESS is engaged for condition access in applications like pricing or batch determination, setting up dynamic SELECT statements, possibly causing high system loads if access structures are complex and accesses are frequent. Optimizing system performance can be achieved by enhancing buffering and refining the creation process. Code adjustments in programs LV61ZU01 and LV61ZTOP are recommended. The updated source code for module SD_COND_ACCESS for Release 4.0B is also provided as a reference for implementation.
Key words : 
entire function module sd_cond_access, function module sd_cond_access, additional key words, high system load, complex access structures, select statement dynamically, select statement#, effective access, system performance, batch determination
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