Performance tuning for the query

CURSOR c_exercise_list IS
       SELECT
              DECODE(v_mfd_mask_id ,'Y',' ',o.opt_id) opt_id,
              DECODE(v_mfd_mask_id ,'Y',' ',o.soc_sec) soc_sec,
              P.plan_id plan_id, E.exer_id exer_id, E.exer_num,
              DECODE(G.sar_flag, 0, DECODE(G.plan_type, 0, '1', 1, '2', 2, '3', 3, ' ', 4,'5', 5, '6', 6, '7', 7, '8', 8, '9', '0'), ' ') option_type,
              TO_CHAR(G.grant_dt, 'YYYYMMDD') grant_dt, TO_CHAR(E.exer_dt, 'YYYYMMDD') exer_dt,
              E.opts_exer opts_exer,
              E.mkt_prc   mkt_prc,
              E.swap_prc  swap_prc,
              E.shrs_swap shrs_swap, decode(e.exer_type,2,decode(xe.cash_partial,'Y','A','2'),TO_CHAR(E.exer_type)) exer_type,
              E.sar_shrs  sar_shrs,
              NVL(ROUND(((xe.sar_shrs_withld_optcost - (e.opts_exer * g.opt_prc) / e.mkt_prc) * e.mkt_prc),2),0)+e.sar_cash sar_cash,
              NVL(f.fixed_fee1,0) fixed_fee1,
              NVL(f.fixed_fee2,0) fixed_fee2,
              NVL(f.fixed_fee3,0) fixed_fee3,
              NVL(f.commission,0) commission,
              NVL(f.sec_fee,0)    sec_fee,
              NVL(f.fees_paid,0)  fees_paid,
              NVL(ct.amount,0)     cash_tend,
              E.shrs_tend  shrs_tend, G.grant_id grant_id, NVL(G.grant_cd, ' ') grant_cd,
              NVL(xg.child_symbol,' ') child_symbol,
              NVL(xg.opt_gain_deferred_flag,'N') defer_flag,
              o.opt_num opt_num,
              --XO.new_ssn,
              DECODE(v_mfd_mask_id ,'Y',' ',xo.new_ssn) new_ssn,
                      xo.use_new_ssn
              ,xo.tax_verification_eligible tax_verification_eligible
              ,(SELECT TO_CHAR(MIN(settle_dt),'YYYYMMDD') FROM tb_ml_exer_upload WHERE exer_num = E.exer_num AND user_id=E.user_id AND NVL(settle_dt,TO_DATE('19000101','YYYYMMDD'))>=E.exer_dt) AS settle_dt
              ,xe.rsu_type  AS rsu_type
              ,xe.trfbl_det_name AS trfbl_det_name
              ,o.user_txt1,o.user_txt2,xo.user_txt3,xo.user_txt4,xo.user_txt5,xo.user_txt6,xo.user_txt7
              ,xo.user_txt8,xo.user_txt9,xo.user_txt10,xo.user_txt11,
              xo.user_txt12,
              xo.user_txt13,
              xo.user_txt14,
              xo.user_txt15,
              xo.user_txt16,
              xo.user_txt17,
              xo.user_txt18,
              xo.user_txt19,
              xo.user_txt20,
              xo.user_txt21,
              xo.user_txt22,
              xo.user_txt23,
              xo.user_dt2,
              xo.adj_dt_hire_vt_svc,
              xo.adj_dt_hire_vt_svc_or,
              xo.adj_dt_hire_vt_svc_or_dt,
              xo.severance_plan_code,
              xo.severance_begin_dt,
              xo.severance_end_dt,
              xo.retirement_bridging_dt
              ,NVL(xg.pu_var_price ,0) v_pu_var_price
              ,NVL(xe.ficamed_override,'N') v_ficmd_ovrride
              ,NVL(xe.vest_shrs,0) v_vest_shrs
              ,NVL(xe.client_exer_id,' ') v_client_exer_id
              ,(CASE WHEN xg.re_tax_flag = 'Y' THEN pk_xop_reg_outbound.Fn_GetRETaxesWithheld(g.grant_num, E.exer_num, g.plan_type)
                     ELSE 'N'
                 END) re_tax_indicator -- 1.5V
              ,xe.je_bypass_flag
              ,xe.sar_shrs_withld_taxes   --Added for SAR july 2010 release
              ,xe.sar_shrs_withld_optcost --Added for SAR july 2010 release
        FROM
        (SELECT exer.* FROM exercise exer WHERE NOT EXISTS (SELECT s.exer_num FROM suspense s
            WHERE s.exer_num = exer.exer_num AND s.user_id = exer.user_id AND exer.mkt_prc = 0))E,
            grantz G,  xop_grantz xg, optionee o, xop_optionee xo, feeschgd f, cashtendered ct, planz P,xop_exercise xe
        WHERE
              E.grant_num  = G.grant_num
        AND   E.user_id    = G.user_id
        AND   E.opt_num    = o.opt_num
        AND   E.user_id    = o.user_id
        AND   (G.grant_num = xg.grant_num(+) AND G.user_id=xg.user_id(+))
        AND   (o.opt_num   = xo.opt_num(+)   AND o.user_id=xo.user_id(+))
        AND   E.plan_num = P.plan_num
        AND   E.user_id = P.user_id
        AND   E.exer_num = f.exer_num(+)
        AND   E.user_id = ct.user_id(+)
        AND   E.exer_num = ct.exer_num(+)
        AND   E.user_id = ct.user_id(+)
        AND   E.exer_num=xe.exer_num(+)
        AND   E.user_id=xe.user_id(+)
        AND   G.user_id = USER
        AND NOT EXISTS (
                    SELECT tv.exer_num
                      FROM tb_xop_tax_verification tv--,exercise ex
                     WHERE tv.exer_num = e.exer_num
                       AND tv.user_id = e.user_id
                       AND tv.user_id = v_cms_user
                       AND tv.status_flag IN (0,1,3,4, 5)) -- Not Processed
        ;how to tune the query to impropve the performance, any1 help me ..thanks in advance
Edited by: BluShadow on 21-Feb-2013 08:14
corrected {noformat}{noformat} tags. Please read {message:id=9360002} and learn how to post code correctly.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               

i got CPU cost: 458.50 Elapsed time: 1542.90 so anything can tune to improve the performance, but there is no full table scan applied for none of the mentioned table. . and most of the columns are unique index scan takes place.. anybody can help me to find the solution
Oracle Database 10g Enterprise Edition Release 10.2.0.4.0 - 64bi
PL/SQL Release 10.2.0.4.0 - Production
CORE     10.2.0.4.0     Production
TNS for Solaris: Version 10.2.0.4.0 - Production
NLSRTL Version 10.2.0.4.0 - Production
Edited by: 956684 on Feb 22, 2013 4:09 AM

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