My ALV Report is taking too much time to execute

Question

Hi Friends,
My ALV Report is taking long time for execution(more than 1.5 Hrs).Pls suggest the changes to be done to improove the performance.Its very urgent.Pls respond as soon as possible.
Thanks & Regards,
Sunil Maurya
Report is as follows :
REPORT  YSEG_PROFIT.
TABLES : ZSEGMENT, coep.
TYPE-POOLS: slis.
DATA : BEGIN OF I_COEP OCCURS 0,
         BELNR  LIKE COEP-BELNR,
         BUZEI  LIKE COEP-BUZEI,
         PERIO  LIKE COEP-PERIO,
         WOGBTR LIKE COEP-WOGBTR,
         OBJNR  LIKE COEP-OBJNR,
         KSTAR  LIKE COEP-KSTAR,
         PAOBJNR LIKE COEP-PAOBJNR,
         KVGR5  LIKE ZSEGMENT-KVGR5,
         KAUFN  LIKE CE4KBL1_ACCT-KAUFN,
       END OF I_COEP.
DATA : BEGIN OF I_SECTOR OCCURS 0,
        KVGR5  LIKE ZSEGMENT-KVGR5,
      END OF I_SECTOR.
DATA : BEGIN OF I_AUFK OCCURS 0,
        OBJNR LIKE AUFK-OBJNR,
        PSPEL LIKE AUFK-PSPEL,
        KDAUF LIKE AUFK-KDAUF,
        KDPOS LIKE AUFK-KDPOS,
       END OF I_AUFK.
DATA : BEGIN OF I_VBAKP OCCURS 0,
        OBJNR LIKE VBAP-OBJNR,
        KVGR5 LIKE VBAK-VBELN,
      END OF I_VBAKP.
DATA : BEGIN OF I_PRPS OCCURS 0,
        OBJNR LIKE PRPS-OBJNR,
        PSPHI LIKE PRPS-PSPHI,
        ASTNR LIKE PROJ-ASTNR,
      END OF I_PRPS.
DATA : BEGIN OF I_OUTPUT OCCURS 0,
         KSTAR LIKE COEP-KSTAR,
         MCTXT LIKE CSKU-MCTXT,
         S01   LIKE COEP-WOGBTR,
         S02   LIKE COEP-WOGBTR,
         S03   LIKE COEP-WOGBTR,
         S04   LIKE COEP-WOGBTR,
         S05   LIKE COEP-WOGBTR,
         S06   LIKE COEP-WOGBTR,
         S07   LIKE COEP-WOGBTR,
         S08   LIKE COEP-WOGBTR,
         S09   LIKE COEP-WOGBTR,
         OTH   like COEP-WOGBTR,
         TOTAL LIKE COEP-WOGBTR,
      END OF I_OUTPUT.
DATA : BEGIN OF I_AFVC OCCURS 0,
        OBJNR LIKE AFVC-OBJNR,
        PROJN LIKE AFVC-PROJN,
        PROJ LIKE   PROJ-PSPID,
        PSPNR LIKE PROJ-PSPNR,
       END OF I_AFVC.
DATA : BEGIN OF I_PROJ OCCURS 0,
        PSPNR LIKE PROJ-PSPNR,
        ASTNR LIKE PROJ-ASTNR,
       END OF I_PROJ.
DATA : I_NP LIKE STANDARD TABLE OF I_COEP WITH HEADER LINE.
DATA : I_NV LIKE STANDARD TABLE OF I_COEP WITH HEADER LINE.
DATA : I_DETAIL LIKE STANDARD TABLE OF I_COEP WITH HEADER LINE.
DATA : I_WB LIKE STANDARD TABLE OF I_COEP WITH HEADER LINE.
DATA : I_PR LIKE STANDARD TABLE OF I_COEP WITH HEADER LINE.
data : t_fieldcat_sum_rep TYPE slis_t_fieldcat_alv.
data : t_fieldcat_det_rep TYPE slis_t_fieldcat_alv.
DATA: k_fieldcat    TYPE slis_fieldcat_alv.
Declaration by Sunil Maurya for sorting
DATA : GT_SORT TYPE SLIS_T_SORTINFO_ALV,
       GS_SORT TYPE SLIS_SORTINFO_ALV.
DATA : GT_SORT1 TYPE SLIS_T_SORTINFO_ALV,
       GS_SORT1 TYPE SLIS_SORTINFO_ALV.
*data : it_sortcat type slis_t_sortinfo_alv.
*DATA : k_sortcat  like line of it_sortcat.
**data : wa_sort like line of it_sortcat.
Declaration by Sunil Maurya for sorting
constants :  c_user_command TYPE char30 VALUE 'USER_COMMAND'.
*Selection screen
SELECTION-SCREEN BEGIN OF BLOCK A WITH FRAME TITLE TEXT-001.
PARAMETER : P_PERIO1   LIKE COEP-PERIO obligatory,
           P_PERIO2   LIKE COEP-PERIO MODIF ID D1,
            P_GJAHR    LIKE COEP-GJAHR obligatory.
select-options :  P_KSTAR  for COEP-KSTAR,
                  P_GSBER  FOR COEP-GSBER.
SELECT-OPTIONS : S_KVGR5 FOR ZSEGMENT-KVGR5 MODIF ID D1.
SELECTION-SCREEN END OF BLOCK A.
INITIALIZATION.
   S_KVGR5-OPTION = 'BT' .
   S_KVGR5-LOW = 'S01'.
   S_KVGR5-HIGH = 'S09'.
   APPEND S_KVGR5.
AT SELECTION-SCREEN OUTPUT.
    LOOP AT SCREEN.
      IF SCREEN-GROUP1 = 'D1'.
         SCREEN-INPUT = '0'.
         MODIFY SCREEN.
      ENDIF.
    ENDLOOP.
START-OF-SELECTION.
  PERFORM GET_SECTORS.
  PERFORM GET_DATA_COEP.
  PERFORM VALIDATE_SECTOR.
  PERFORM GROUP_OUTPUT.
PERFORM BUILD_SORTCAT. " Inserted by by Sunil Maurya for sorting
  PERFORM BUILD_CATLOG.
  PERFORM DISPLAY_OUTPUT.
*&      Form  GET_DATA_COEP
      text
-->  p1        text
<--  p2        text
FORM GET_DATA_COEP .
SELECT BELNR BUZEI PERIO WOGBTR OBJNR KSTAR PAOBJNR
FROM COEP INTO TABLE I_COEP WHERE
        KOKRS = 'KBL' AND
       PERIO >= P_PERIO1 AND
       PERIO <= P_PERIO2 AND
        PERIO = P_PERIO1 AND
        GJAHR = P_GJAHR AND
        KSTAR NE '' AND
        OBJNR NE '' AND
        KSTAR in P_KSTAR AND
        GSBER IN P_GSBER. "AND
       BELNR = '0103991827' .
  SORT I_COEP BY OBJNR.
  DELETE I_COEP WHERE OBJNR+0(2) <> 'VB' AND
                      OBJNR+0(2) <> 'PR' AND
                      OBJNR+0(2) <> 'NV' AND
                      OBJNR+0(2) <> 'NP' AND
                      OBJNR+0(2) <> 'AO'.
  SORT I_COEP BY KSTAR.
  DELETE I_COEP WHERE KSTAR+0(5) <> '00003' AND
                      KSTAR+0(5) <> '00004'.
  LOOP AT I_COEP WHERE OBJNR+0(2) = 'NP'.
    MOVE I_COEP TO I_NP.
    APPEND I_NP.
    CLEAR : I_NP, I_COEP.
  ENDLOOP.
  LOOP AT I_COEP WHERE OBJNR+0(2) = 'NV'.
    MOVE I_COEP TO I_NV.
    APPEND I_NV.
    CLEAR : I_NV, I_COEP.
  ENDLOOP.
  LOOP AT I_COEP WHERE OBJNR+0(2) = 'VB' .
    MOVE I_COEP TO I_WB.
    APPEND I_WB.
    CLEAR : I_WB, I_COEP.
  ENDLOOP.
  LOOP AT I_COEP WHERE OBJNR+0(2) = 'PR' .
    MOVE I_COEP TO I_PR.
    APPEND I_PR.
    CLEAR : I_PR, I_COEP.
  ENDLOOP.
*Inserted by Sunil Maurya for PAOBJNR = "AO....."
Data : ind type sy-tabix.
loop at i_coep where OBJNR+0(2) = 'AO'.
ind = sy-tabix.
select single KAUFN into i_coep-KAUFN from CE4KBL1_ACCT where PAOBJNR =
i_coep-PAOBJNR.
select single KVGR5 into i_coep-kvgr5 from vbak where vbeln =
i_coep-kaufn.
modify i_coep index ind.
clear i_coep.
endloop.
*Inserted by Sunil Maurya for PAOBJNR = "AO....."
*LOOP AT I_COEP WHERE OBJNR+0(2) = 'AO' .
   MOVE I_COEP TO I_AO.
   APPEND I_AO.
   CLEAR : I_AO, I_COEP.
*ENDLOOP.
ENDFORM.                    " GET_DATA_COEP
*&      Form  GET_SECTORS
      text
-->  p1        text
<--  p2        text
FORM GET_SECTORS .
  DATA : L_FR TYPE I,
         L_TO TYPE I.
  DATA :  L_CH1(1).
  LOOP AT S_KVGR5.
    IF S_KVGR5-OPTION = 'EQ'.
      I_SECTOR-KVGR5 = S_KVGR5-LOW.
      APPEND I_SECTOR.
      CLEAR : I_SECTOR.
      CONCATENATE '5' S_KVGR5-LOW+1(2) INTO I_SECTOR-KVGR5.
      APPEND I_SECTOR.
      CLEAR : I_SECTOR.
    ENDIF.
    IF S_KVGR5-OPTION = 'BT'.
      L_FR = S_KVGR5-LOW+1(2).
      L_TO = S_KVGR5-HIGH+1(2).
      WHILE L_FR <= L_TO.
        L_CH1 = L_FR.
        CONCATENATE 'S0' L_CH1 INTO I_SECTOR-KVGR5.
        APPEND I_SECTOR.
        CONCATENATE '50' L_CH1 INTO I_SECTOR-KVGR5.
        APPEND I_SECTOR.
        CLEAR : I_SECTOR, L_CH1.
        L_FR = L_FR + 1.
      ENDWHILE.
    ENDIF.
  ENDLOOP.
ENDFORM.                    " GET_SECTORS
*&      Form  VALIDATE_SECTOR
      text
-->  p1        text
<--  p2        text
FORM VALIDATE_SECTOR .
*get data from AUFK for NP & NV type intab
IF I_NP[] IS NOT INITIAL.
  SELECT OBJNR PSPEL KDAUF KDPOS FROM AUFK
  INTO TABLE I_AUFK
  FOR ALL ENTRIES IN I_NP
  WHERE OBJNR = I_NP-OBJNR.
*Push this data in I_WB where order no exist in AUFK
  LOOP AT I_AUFK WHERE KDAUF NE ''.
    I_WB-OBJNR = I_AUFK-OBJNR.
    APPEND I_WB.
    CLEAR : I_AUFK, I_WB.
  ENDLOOP.
*Push this data in I_PR where order no exist in AUFK
  LOOP AT I_AUFK WHERE PSPEL NE ''.
    I_PR-OBJNR = I_AUFK-OBJNR.
    APPEND I_PR.
    CLEAR : I_AUFK, I_PR.
  ENDLOOP.
ENDIF.
  SELECT BOBJNR AKVGR5 FROM VBAK AS A INNER JOIN VBAP AS B
  ON AVBELN = BVBELN
  INTO TABLE I_VBAKP
  FOR ALL ENTRIES IN I_WB
  WHERE B~VBELN = I_WB-OBJNR+2(10).
  SORT I_VBAKP BY OBJNR.
  SORT I_COEP BY OBJNR.
  LOOP AT I_WB.
    READ TABLE I_VBAKP WITH KEY OBJNR = I_WB-OBJNR.
    IF SY-SUBRC = 0.
      READ TABLE I_SECTOR WITH KEY KVGR5 = I_VBAKP-KVGR5.
      IF SY-SUBRC <> 0.
       DELETE I_COEP WHERE OBJNR = I_WB-OBJNR.
         loop at i_coep where objnr = i_wb-objnr.
              i_coep-kvgr5 = 'OTH'.
              modify i_coep.
              clear : i_coep.
         endloop.
      ELSE.
     READ TABLE I_COEP WITH KEY BELNR = I_WB-BELNR BUZEI = I_WB-BUZEI.
       READ TABLE I_COEP WITH KEY OBJNR = I_WB-OBJNR.
        IF SY-SUBRC = 0.
          I_COEP-KVGR5 = I_SECTOR-KVGR5.
          MODIFY I_COEP INDEX SY-TABIX.
          LOOP AT I_COEP WHERE OBJNR = I_WB-OBJNR.
            I_COEP-KVGR5 = I_SECTOR-KVGR5.
            MODIFY I_COEP.
            CLEAR : I_COEP.
          ENDLOOP.
        ENDIF.
      ENDIF.
    ELSE.
     DELETE I_COEP WHERE OBJNR = I_WB-OBJNR.
         loop at i_coep where objnr = i_wb-objnr.
              i_coep-kvgr5 = 'OTH'.
              modify i_coep.
              clear : i_coep.
         endloop.
    ENDIF.
    CLEAR : I_VBAKP, I_SECTOR, I_COEP.
  ENDLOOP.
IF I_PR[] IS NOT INITIAL.
  SELECT AOBJNR APSPHI B~ASTNR
  FROM PRPS AS A INNER JOIN PROJ AS B
  ON APSPHI = BPSPNR
  INTO TABLE I_PRPS
  FOR ALL ENTRIES IN I_PR
  WHERE A~OBJNR = I_PR-OBJNR.
ENDIF.
  IF I_NV[] IS NOT INITIAL.
    SELECT OBJNR PROJN FROM AFVC INTO TABLE I_AFVC
    FOR ALL ENTRIES IN I_NV
    WHERE OBJNR = I_NV-OBJNR AND
          PROJN <> ''  .
    LOOP AT I_AFVC.
      CALL FUNCTION 'CONVERSION_EXIT_ABPSP_OUTPUT'
        EXPORTING
          INPUT         = I_AFVC-PROJN
       IMPORTING
         OUTPUT        = I_AFVC-PROJ
        I_AFVC-PROJ = I_AFVC-PROJ+0(9).
        CALL FUNCTION 'CONVERSION_EXIT_KONPD_INPUT'
          EXPORTING
            INPUT           = I_AFVC-PROJ
         IMPORTING
           OUTPUT          =  I_AFVC-PSPNR.
        MODIFY I_AFVC.
        CLEAR : I_AFVC.
    ENDLOOP.
    SELECT PSPNR ASTNR FROM PROJ INTO TABLE I_PROJ
    FOR ALL ENTRIES IN I_AFVC
    WHERE PSPNR = I_AFVC-PSPNR.
    LOOP AT I_NV.
       I_PRPS-OBJNR = I_NV-OBJNR.
       READ TABLE I_AFVC WITH KEY OBJNR = I_NV-OBJNR.
       IF SY-SUBRC = 0.
         READ TABLE I_PROJ WITH KEY PSPNR = I_AFVC-PSPNR.
         IF SY-SUBRC = 0.
           I_PRPS-ASTNR = I_PROJ-ASTNR.
         ENDIF.
       ENDIF.
        APPEND I_PRPS.
        I_PR-OBJNR = I_NV-OBJNR.
        APPEND I_PR.
        CLEAR : I_NV, I_AFVC, I_PROJ, I_PR.
    ENDLOOP.
  ENDIF.
  SORT I_PRPS BY OBJNR.
  LOOP AT I_PR.
    READ TABLE I_PRPS WITH KEY OBJNR = I_PR-OBJNR.
    IF SY-SUBRC = 0.
      READ TABLE I_SECTOR WITH KEY KVGR5 = I_PRPS-ASTNR+5(3).
      IF SY-SUBRC <> 0.
       DELETE I_COEP WHERE OBJNR = I_PR-OBJNR.
         loop at i_coep where objnr = i_pr-objnr.
              i_coep-kvgr5 = 'OTH'.
              modify i_coep.
              clear : i_coep.
         endloop.
      ELSE.
        READ TABLE I_COEP WITH KEY OBJNR = I_PR-OBJNR.
        IF SY-SUBRC = 0.
          CONCATENATE 'S' I_SECTOR-KVGR5+1(2) INTO I_COEP-KVGR5.
          MODIFY I_COEP INDEX SY-TABIX.
          LOOP AT I_COEP WHERE OBJNR = I_PR-OBJNR.
            CONCATENATE 'S' I_SECTOR-KVGR5+1(2) INTO I_COEP-KVGR5.
            MODIFY I_COEP.
            CLEAR : I_COEP.
          ENDLOOP.
        ENDIF.
      ENDIF.
    ELSE.
     DELETE I_COEP WHERE OBJNR = I_PR-OBJNR.
        loop at i_coep where objnr = i_pr-objnr.
              i_coep-kvgr5 = 'OTH'.
              modify i_coep.
              clear : i_coep.
         endloop.
    ENDIF.
    CLEAR : I_PR, I_PRPS, I_SECTOR, I_COEP.
  ENDLOOP.
ENDFORM.                    " VALIDATE_SECTOR
*&      Form  GROUP_OUTPUT
      text
-->  p1        text
<--  p2        text
FORM GROUP_OUTPUT .
  LOOP AT I_COEP.
    I_OUTPUT-KSTAR = I_COEP-KSTAR.
    IF I_COEP-KVGR5 = 'S01'.
      I_OUTPUT-S01 = I_COEP-WOGBTR.
    ENDIF.
    IF I_COEP-KVGR5 = 'S02'.
      I_OUTPUT-S02 = I_COEP-WOGBTR.
    ENDIF.
    IF I_COEP-KVGR5 = 'S03'.
      I_OUTPUT-S03 = I_COEP-WOGBTR.
    ENDIF.
    IF I_COEP-KVGR5 = 'S04'.
      I_OUTPUT-S04 = I_COEP-WOGBTR.
    ENDIF.
    IF I_COEP-KVGR5 = 'S05'.
      I_OUTPUT-S05 = I_COEP-WOGBTR.
    ENDIF.
    IF I_COEP-KVGR5 = 'S06'.
      I_OUTPUT-S06 = I_COEP-WOGBTR.
    ENDIF.
    IF I_COEP-KVGR5 = 'S07'.
      I_OUTPUT-S07 = I_COEP-WOGBTR.
    ENDIF.
    IF I_COEP-KVGR5 = 'S08'.
      I_OUTPUT-S08 = I_COEP-WOGBTR.
    ENDIF.
    IF I_COEP-KVGR5 = 'S09'.
      I_OUTPUT-S09 = I_COEP-WOGBTR.
    ENDIF.
    IF I_COEP-KVGR5 = 'OTH' OR I_COEP-KVGR5 = ''.
      I_OUTPUT-OTH = I_COEP-WOGBTR.
    ENDIF.
    COLLECT I_OUTPUT.
    CLEAR : I_COEP, I_OUTPUT.
  ENDLOOP.
  LOOP AT I_OUTPUT.
    SELECT SINGLE MCTXT FROM CSKU
    INTO I_OUTPUT-MCTXT
    WHERE KTOPL = 'KBL' AND
          SPRAS = SY-LANGU AND
          KSTAR = I_OUTPUT-KSTAR.
    I_OUTPUT-TOTAL = I_OUTPUT-S01 + I_OUTPUT-S02 + I_OUTPUT-S03
                    + I_OUTPUT-S04 + I_OUTPUT-S05 + I_OUTPUT-S06
                    + I_OUTPUT-S07 + I_OUTPUT-S08 + I_OUTPUT-S09
                    + I_OUTPUT-OTH.
    MODIFY I_OUTPUT.
    CLEAR : I_OUTPUT.
  ENDLOOP.
ENDFORM.                    " GROUP_OUTPUT
*&      Form  BUILD_CATLOG
      text
-->  p1        text
<--  p2        text
FORM BUILD_CATLOG .
  CLEAR k_fieldcat.
  k_fieldcat-fieldname = 'KSTAR'.
  k_fieldcat-seltext_l  = text-002.
  k_fieldcat-hotspot   = 'X'.
  APPEND k_fieldcat TO t_fieldcat_sum_rep.
  CLEAR k_fieldcat.
  k_fieldcat-fieldname = 'MCTXT'.
  k_fieldcat-seltext_l  = text-003.
  k_fieldcat-hotspot   = 'X'.
  APPEND k_fieldcat TO t_fieldcat_sum_rep.
  READ TABLE I_SECTOR WITH KEY KVGR5 = 'S01'.
  IF SY-SUBRC = 0.
    CLEAR k_fieldcat.
    k_fieldcat-fieldname = 'S01'.
    k_fieldcat-seltext_l  = text-004.
    k_fieldcat-hotspot   = 'X'.
    k_fieldcat-do_sum    = 'X'. "Statement inserted by Sunil Maurya
    APPEND k_fieldcat TO t_fieldcat_sum_rep.
  ENDIF.
  READ TABLE I_SECTOR WITH KEY KVGR5 = 'S02'.
  IF SY-SUBRC = 0.
    CLEAR k_fieldcat.
    k_fieldcat-fieldname = 'S02'.
    k_fieldcat-seltext_l  = text-005.
    k_fieldcat-hotspot   = 'X'.
    k_fieldcat-do_sum    = 'X'. "Statement inserted by Sunil Maurya
    APPEND k_fieldcat TO t_fieldcat_sum_rep.
  ENDIF.
  READ TABLE I_SECTOR WITH KEY KVGR5 = 'S03'.
  IF SY-SUBRC = 0.
    CLEAR k_fieldcat.
    k_fieldcat-fieldname = 'S03'.
    k_fieldcat-seltext_l  = text-006.
    k_fieldcat-hotspot   = 'X'.
    k_fieldcat-do_sum    = 'X'. "Statement inserted by Sunil Maurya
    APPEND k_fieldcat TO t_fieldcat_sum_rep.
  ENDIF.
  READ TABLE I_SECTOR WITH KEY KVGR5 = 'S04'.
  IF SY-SUBRC = 0.
    CLEAR k_fieldcat.
    k_fieldcat-fieldname = 'S04'.
    k_fieldcat-seltext_l  = text-007.
    k_fieldcat-hotspot   = 'X'.
    k_fieldcat-do_sum    = 'X'. "Statement inserted by Sunil Maurya
    APPEND k_fieldcat TO t_fieldcat_sum_rep.
  ENDIF.
  READ TABLE I_SECTOR WITH KEY KVGR5 = 'S05'.
  IF SY-SUBRC = 0.
    CLEAR k_fieldcat.
    k_fieldcat-fieldname = 'S05'.
    k_fieldcat-seltext_l  = text-008.
    k_fieldcat-hotspot   = 'X'.
    k_fieldcat-do_sum    = 'X'. "Statement inserted by Sunil Maurya
    APPEND k_fieldcat TO t_fieldcat_sum_rep.
  ENDIF.
  READ TABLE I_SECTOR WITH KEY KVGR5 = 'S06'.
  IF SY-SUBRC = 0.
    CLEAR k_fieldcat.
    k_fieldcat-fieldname = 'S06'.
    k_fieldcat-seltext_l  = text-009.
    k_fieldcat-hotspot   = 'X'.
    k_fieldcat-do_sum    = 'X'. "Statement inserted by Sunil Maurya
    APPEND k_fieldcat TO t_fieldcat_sum_rep.
  ENDIF.
  READ TABLE I_SECTOR WITH KEY KVGR5 = 'S07'.
  IF SY-SUBRC = 0.
    CLEAR k_fieldcat.
    k_fieldcat-fieldname = 'S07'.
    k_fieldcat-seltext_l  = text-010.
    k_fieldcat-hotspot   = 'X'.
    k_fieldcat-do_sum    = 'X'. "Statement inserted by Sunil Maurya
    APPEND k_fieldcat TO t_fieldcat_sum_rep.
  ENDIF.
  READ TABLE I_SECTOR WITH KEY KVGR5 = 'S08'.
  IF SY-SUBRC = 0.
    CLEAR k_fieldcat.
    k_fieldcat-fieldname = 'S08'.
    k_fieldcat-seltext_l  = text-011.
    k_fieldcat-hotspot   = 'X'.
    k_fieldcat-do_sum    = 'X'. "Statement inserted by Sunil Maurya
    APPEND k_fieldcat TO t_fieldcat_sum_rep.
  ENDIF.
  READ TABLE I_SECTOR WITH KEY KVGR5 = 'S09'.
  IF SY-SUBRC = 0.
    CLEAR k_fieldcat.
    k_fieldcat-fieldname = 'S09'.
    k_fieldcat-seltext_l  = text-012.
    k_fieldcat-hotspot   = 'X'.
    k_fieldcat-do_sum    = 'X'. "Statement inserted by Sunil Maurya
    APPEND k_fieldcat TO t_fieldcat_sum_rep.
  ENDIF.
    CLEAR k_fieldcat.
    k_fieldcat-fieldname = 'OTH'.
    k_fieldcat-seltext_l  = text-019.
    k_fieldcat-hotspot   = 'X'.
    k_fieldcat-do_sum    = 'X'. "Statement inserted by Sunil Maurya
    APPEND k_fieldcat TO t_fieldcat_sum_rep.
    CLEAR k_fieldcat.
    k_fieldcat-fieldname = 'TOTAL'.
    k_fieldcat-seltext_l  = text-020.
    k_fieldcat-do_sum    = 'X'. "Statement inserted by Sunil Maurya
    APPEND k_fieldcat TO t_fieldcat_sum_rep.
*=======================================================================
    CLEAR k_fieldcat.
    k_fieldcat-fieldname = 'BELNR'.
    k_fieldcat-seltext_l  = text-013.
    APPEND k_fieldcat TO t_fieldcat_det_rep.
    CLEAR k_fieldcat.
    k_fieldcat-fieldname = 'BUZEI'.
    k_fieldcat-seltext_l  = text-014.
    APPEND k_fieldcat TO t_fieldcat_det_rep.
    CLEAR k_fieldcat.
    k_fieldcat-fieldname = 'PERIO'.
    k_fieldcat-seltext_l  = text-015.
    APPEND k_fieldcat TO t_fieldcat_det_rep.
    CLEAR k_fieldcat.
    k_fieldcat-fieldname = 'WOGBTR'.
    k_fieldcat-seltext_l  = text-016.
    APPEND k_fieldcat TO t_fieldcat_det_rep.
    CLEAR k_fieldcat.
    k_fieldcat-fieldname = 'OBJNR'.
    k_fieldcat-seltext_l  = text-018.
    APPEND k_fieldcat TO t_fieldcat_det_rep.
    CLEAR k_fieldcat.
    k_fieldcat-fieldname = 'KSTAR'.
    k_fieldcat-seltext_l  = text-002.
    APPEND k_fieldcat TO t_fieldcat_det_rep.
     CLEAR k_fieldcat.
    k_fieldcat-fieldname = 'KVGR5'.
    k_fieldcat-seltext_l  = text-017.
    APPEND k_fieldcat TO t_fieldcat_det_rep.
*==============================================================
       Statements inserted by Sunil Maurya for sorting
CLEAR GS_SORT.
GS_SORT-FIELDNAME = 'KSTAR'.
GS_SORT-SPOS      = 1.
GS_SORT-UP        = 'X'.
APPEND GS_SORT TO GT_SORT.
CLEAR GS_SORT1.
GS_SORT1-FIELDNAME = 'KSTAR'.
GS_SORT1-SPOS      = 1.
GS_SORT1-UP        = 'X'.
GS_SORT1-SUBTOT    = 'X'.
APPEND GS_SORT1 TO GT_SORT1.
*CLEAR GS_SORT1.
*GS_SORT1-FIELDNAME = 'WOGBTR'.
*GS_SORT1-SPOS      = 2.
*GS_SORT1-UP        = 'X'.
*GS_SORT1-SUBTOT    = 'X'.
*APPEND GS_SORT1 TO GT_SORT1.
   FORM build_sortcat.
   k_sortcat-spos = 1.
   k_sortcat-fieldname = 'KSTAR'.
   k_sortcat-up      = 'X'.
  k_sortcat-down      = 'X'.
   APPEND k_sortcat TO it_sortcat.
clear k_sortcat.
   ENDFORM.
   Statements inserted by Sunil Maurya for sorting
ENDFORM.                    " BUILD_CATLOG
*&      Form  DISPLAY_OUTPUT
      text
-->  p1        text
<--  p2        text
FORM DISPLAY_OUTPUT .
  DATA l_repid TYPE syrepid.
  l_repid = sy-repid.
  CALL FUNCTION 'REUSE_ALV_GRID_DISPLAY'
    EXPORTING
      i_callback_program      = l_repid
      it_fieldcat             = t_fieldcat_sum_rep
      i_callback_user_command = c_user_command
      i_save                  = 'A'
      it_sort                 = GT_SORT[] "Statements inserted by Sunil
    TABLES
      t_outtab                = I_OUTPUT
    EXCEPTIONS
      program_error           = 1
      OTHERS                  = 2.
  IF sy-subrc <> 0.
    MESSAGE ID sy-msgid TYPE sy-msgty NUMBER sy-msgno
            WITH sy-msgv1 sy-msgv2 sy-msgv3 sy-msgv4.
  ENDIF.
ENDFORM.                    " DISPLAY_OUTPUT
*&      Form  user_command
      text
FORM user_command USING r_ucomm     LIKE sy-ucomm
                        rs_selfield TYPE slis_selfield.
  DATA: l_repid TYPE syrepid.
  l_repid = sy-repid.
  CASE r_ucomm.
    WHEN '&IC1'.
      clear : i_detail. refresh : i_detail.
      LOOP AT I_COEP WHERE KVGR5 = rs_selfield-fieldname.
          MOVE i_coep to i_detail.
          append i_detail.
          clear : i_detail, i_coep.
      endloop.
      CALL FUNCTION 'REUSE_ALV_GRID_DISPLAY'
        EXPORTING
          i_callback_program      = l_repid
          it_fieldcat             = t_fieldcat_det_rep
          i_callback_user_command = c_user_command
          i_save                  = 'A'
          it_sort                 = GT_SORT1[] "Inserted by Sunil
        TABLES
          t_outtab                = i_detail
        EXCEPTIONS
          program_error           = 1
          OTHERS                  = 2.
      IF sy-subrc <> 0.
        MESSAGE ID sy-msgid TYPE sy-msgty NUMBER sy-msgno
                WITH sy-msgv1 sy-msgv2 sy-msgv3 sy-msgv4.
      ENDIF.
  ENDCASE.
  ENDFORM.

Answer 1

Run the SE30 with internal tables, then examine the top lines.
see
SE30
The ABAP Runtime Trace (SE30) -  Quick and Easy
Define you tables as sorted tables or use at least binary search, otherwise this sorts are useless
and the nested loop is slow.
SORT I_VBAKP BY OBJNR.
SORT I_COEP BY OBJNR.
LOOP AT I_WB.
READ TABLE I_VBAKP WITH KEY OBJNR = I_WB-OBJNR.
IF SY-SUBRC = 0.
READ TABLE I_SECTOR WITH KEY KVGR5 = I_VBAKP-KVGR5.
IF SY-SUBRC 0.
DELETE I_COEP WHERE OBJNR = I_WB-OBJNR.
loop at i_coep where objnr = i_wb-objnr.
i_coep-kvgr5 = 'OTH'.
modify i_coep.
clear : i_coep.
endloop.
ELSE.
READ TABLE I_COEP WITH KEY BELNR = I_WB-BELNR BUZEI = I_WB-BUZEI.
READ TABLE I_COEP WITH KEY OBJNR = I_WB-OBJNR.
IF SY-SUBRC = 0.
I_COEP-KVGR5 = I_SECTOR-KVGR5.
MODIFY I_COEP INDEX SY-TABIX.
LOOP AT I_COEP WHERE OBJNR = I_WB-OBJNR.
I_COEP-KVGR5 = I_SECTOR-KVGR5.
MODIFY I_COEP.
CLEAR : I_COEP.
ENDLOOP.
This is all very slow.
Read my blog on internal tables:
Measurements on internal tables: Reads and Loops:
Runtimes of  Reads and Loops on Internal Tables
If you really wnat to identify all bugs, then try this
Z_SE30_COMPARE
A Tool to Compare Runtime Measurements: Z_SE30_COMPARE
Nonlinearity Check
Nonlinearity Check Using the Z_SE30_COMPARE
It needs at bit of experience but then it is very powerful!!!
That is also a waste of time, but not a nested loop. You sort and resort the same table,
but the sort is useless the deletes are still sequential on standard tables.
Put all the stuff into ONE loop on I_COEP.
SORT I_COEP BY OBJNR.
DELETE I_COEP WHERE OBJNR+0(2) <> 'VB' AND
OBJNR+0(2) <> 'PR' AND
OBJNR+0(2) <> 'NV' AND
OBJNR+0(2) <> 'NP' AND
OBJNR+0(2) <> 'AO'.
SORT I_COEP BY KSTAR.
DELETE I_COEP WHERE KSTAR+0(5) <> '00003' AND
KSTAR+0(5) <> '00004'.
LOOP AT I_COEP WHERE OBJNR+0(2) = 'NP'.
MOVE I_COEP TO I_NP.
APPEND I_NP.
CLEAR : I_NP, I_COEP.
ENDLOOP.
LOOP AT I_COEP WHERE OBJNR+0(2) = 'NV'.
MOVE I_COEP TO I_NV.
APPEND I_NV.
CLEAR : I_NV, I_COEP.
ENDLOOP.
LOOP AT I_COEP WHERE OBJNR+0(2) = 'VB' .
MOVE I_COEP TO I_WB.
APPEND I_WB.
CLEAR : I_WB, I_COEP.
ENDLOOP.
LOOP AT I_COEP WHERE OBJNR+0(2) = 'PR' .
MOVE I_COEP TO I_PR.
APPEND I_PR.
CLEAR : I_PR, I_COEP.
ENDLOOP.
There is probably more. BBut with the compare tool you can find everything.
Siegfried