Solution : https://service.sap.com/sap/support/notes/155413 (SAP Service marketplace login required)
Summary : 
      For analyzing slow SQL statements in ABAP reports, particularly on Microsoft SQL Server, employ the R/3 SQL Trace (Transaction ST05). This tool captures Native SQL executed by the database backend and allows performance analysis via response time details and SQL execution plans. Storing and examining these traces help identify if suboptimal indices or outdated statistics cause inefficiencies. Key prerequisites for optimal database performance involve proper data buffering and repeated execution insights. Additionally, ensure to maintain up-to-date statistics and review indices for efficiency. Note that extensive stored procedure reuse can also prolong SQL execution under specific scenarios.
Key words : 
updated              rows        rows sampled steps       density==================== =========== ============ =========== ============mar 30 1999  3, ----------------------------------------------------------------------duration  object     oper   rec   rc   statement  14, ----------------------------------------------------------------------duration  object     oper    rec   rc   statement 987, ---------------------------------------------------------------------duration  object     oper  rec   rc   statement   18, ---------------------------------------------------------------------duration  object     oper    rec   rc   statement  281, 387 coej       fet     1    0      281 coej       fetc    0    0explain sql, auto create statistics auto update statistics, 304  coej       fetch     1    0     282  coej       fetch     0    0explain sql, inappropriate indexthe query optimizer makes, entries parameterthe open sql statement
Related Notes : 
       
| 1558087 | SQL Server Statistics Maintenance | 
| 489690 | CC INFO: Copying large production clients | 
| 208919 | CC-INFO: Performance as of Release 4.6 | 
| 159171 | Recompilation of Stored Procedures | 
| 77013 | Resolution of 'select for all entries' | 
| 67205 | CC-INFO: Copying large and productive clients |