Solution : https://service.sap.com/sap/support/notes/44341 (SAP Service marketplace login required)
Key words : 
time-consuming sql statements, explain function            transaction statistics, customer-specific programs run, sql accesses database-specific, additional key words performance, customer-specific variants, database monitors offer, identify lengthy programs, literature naming conventions, range allocated specifically
Related Notes : 
       
| 531923 | Audit Trail: Indexes on table DBTABLOG | 
| 52539 | COEP Index optimization |