Solution : https://service.sap.com/sap/support/notes/388198 (SAP Service marketplace login required)
Key words : 
workthreads long turnaround times large number, ms internet information server generally writes, work process cpu time database time number, chain browser/frontend - web server -, 'w3c extended log file format', sap gateway failed connect_pm dest=, component browser/frontend               performance problems, goto -> trace -> gateway -> display file, internet transaction server home page, work processes wait times occur
Related Notes : 
       
| 766827 | Composite SAP note: Performance SCM 4.0 |