My sql query running for more than 4 hours could some one please help me

Hi ,
I have one sql executable and the query is running for more than 4 hours . Could some one please help me in tuning the sql.
The stats and all the general stuff is intact at db level :
SELECT pasl.item_id item_id
, pv.vendor_name vendor_name
, msif.segment1 item
, NVL(cic.item_cost,0) item_cost
, NVL(pasl.attribute1,0) asl_cost
FROM apps.mtl_system_items_b msif
, apps.po_approved_supplier_list pasl
, apps.cst_item_cost_type_v cic
, apps.po_vendors pv
, apps.po_asl_statuses past
, apps.mtl_item_categories mic
, apps.mtl_categories_b mc
, apps.mtl_category_sets_b mcb
, apps.mtl_category_sets_b mcbm
, apps.mtl_categories_b mcm
, apps.mtl_item_categories micm
WHERE pasl.item_id = msif.inventory_item_id
AND msif.inventory_item_id = cic.inventory_item_id
AND msif.inventory_item_status_code in ('Active','ENG HOLD')
AND cic.cost_type = 'Frozen'
AND msif.organization_id = cic.organization_id
AND EXISTS (SELECT 1
FROM apps.mtl_system_items_b msin,
apps.mtl_parameters mpn,
apps.org_organization_definitions oodn
WHERE msin.organization_id = mpn.organization_id
AND mpn.organization_id = oodn.organization_id
AND msin.inventory_item_id = msif.inventory_item_id
AND oodn.operating_unit = :p_ou
AND cic.organization_id = 87
AND NVL(pv.end_date_active,TRUNC(SYSDATE+1)) > TRUNC(SYSDATE)
AND pv.vendor_id = pasl.vendor_id
AND mcbm.structure_id = mcm.structure_id
AND nvl(mcm.start_date_active, (SYSDATE - 1)) < SYSDATE
AND nvl(mcm.end_date_active, (SYSDATE + 1)) > SYSDATE
AND mcbm.category_set_id = 1
AND micm.inventory_item_id = msif.inventory_item_id
AND micm.organization_id = msif.organization_id
AND micm.category_set_id = mcbm.category_set_id
AND micm.category_id = mcm.category_id
AND (SUBSTR(mcm.segment1,1,2) = 'FG' OR msif.item_type LIKE 'FG%')
AND mcm.segment3 NOT IN ('4','5','9','A')
AND mcb.structure_id = mc.structure_id
AND NVL(mc.start_date_active, (SYSDATE - 1)) < SYSDATE
AND nvl(mc.end_date_active, (SYSDATE + 1)) > SYSDATE
AND mcb.category_set_id = 1100000022
AND mic.inventory_item_id = msif.inventory_item_id
AND mic.organization_id = msif.organization_id
AND mic.category_set_id = mcb.category_set_id
AND mic.category_id = mc.category_id
AND SUBSTR(mc.segment2,1,2) = pv.attribute6
AND ROUND(NVL(pasl.attribute1,0),2) <> ROUND(NVL(cic.item_cost,0),2)
AND pasl.asl_status_id = past.status_id
AND UPPER(past.status) = 'APPROVED'
--and    pv.attribute6 not in('IN','BG','CT')
and    msif.inventory_item_id = :p_item_id42737
UNION
SELECT pasl.item_id item_id
, pv.vendor_name vendor_name
, msif.segment1 item
, NVL(cic.item_cost,0) item_cost
, NVL(pasl.attribute1,0) asl_cost
FROM apps.mtl_system_items_fvl msif
, apps.po_approved_supplier_list pasl
, apps.cst_item_cost_type_v cic
, apps.po_vendors pv
, apps.po_asl_statuses past
, apps.mtl_item_categories mic
, apps.mtl_categories_b mc
, apps.mtl_category_sets_b mcb
, apps.mtl_category_sets_b mcbm
, apps.mtl_categories_b mcm
, apps.mtl_item_categories micm
WHERE pasl.item_id = msif.inventory_item_id
AND msif.inventory_item_id = cic.inventory_item_id
AND msif.inventory_item_status_code in ('Active','ENG HOLD')
AND cic.cost_type = 'Frozen'
AND msif.organization_id = cic.organization_id
AND EXISTS (SELECT 1
FROM apps.mtl_system_items_b msin,
apps.mtl_parameters mpn,
apps.org_organization_definitions oodn
WHERE msin.organization_id = mpn.organization_id
AND mpn.organization_id = oodn.organization_id
AND msin.inventory_item_id = msif.inventory_item_id
AND oodn.operating_unit = :p_ou
AND cic.organization_id = 87
AND NVL(pv.end_date_active,TRUNC(SYSDATE+1)) > TRUNC(SYSDATE)
AND pv.vendor_id = pasl.vendor_id
AND mcbm.structure_id = mcm.structure_id
AND NVL(mcm.start_date_active,(SYSDATE - 1)) < SYSDATE
AND NVL(mcm.end_date_active, (SYSDATE + 1)) > SYSDATE
AND mcbm.category_set_id = 1
AND micm.inventory_item_id = msif.inventory_item_id
AND micm.organization_id = msif.organization_id
AND micm.category_set_id = mcbm.category_set_id
AND micm.category_id = mcm.category_id
AND (SUBSTR(mcm.segment1,1,2) = 'FG' OR msif.item_type LIKE 'FG%')
AND mcm.segment3 NOT IN ('4','5','9','A')
AND mcb.structure_id = mc.structure_id
AND NVL(mc.start_date_active,(SYSDATE - 1)) < SYSDATE
AND nvl(mc.end_date_active,(SYSDATE + 1)) > SYSDATE
AND mcb.category_set_id = 1100000022
AND mic.inventory_item_id = msif.inventory_item_id
AND mic.organization_id = msif.organization_id
AND mic.category_set_id = mcb.category_set_id
AND mic.category_id = mc.category_id
AND SUBSTR(mc.segment2,1,2) = pv.attribute6
AND pasl.asl_status_id = past.status_id
AND UPPER(past.status) = 'APPROVED'
--and pv.attribute6 not in('IN','BG','CT')
AND NVL(pasl.attribute1,0) = 0
AND NVL(cic.item_cost,0) != 0
and    msif.inventory_item_id = :p_item_id42737
The execution plan displayed in taod is as below :
Plan
SELECT STATEMENT ALL_ROWSCost: 464 Bytes: 905 Cardinality: 2                                                                                                                                                                      
     140 SORT UNIQUE Cost: 464 Bytes: 905 Cardinality: 2                                                                                                                                                                 
          139 UNION-ALL                                                                                                                                                            
               69 NESTED LOOPS Cost: 185 Bytes: 446 Cardinality: 1                                                                                                                                                       
                    67 NESTED LOOPS OUTER Cost: 180 Bytes: 444 Cardinality: 1                                                                                                                                                  
                         65 NESTED LOOPS Cost: 178 Bytes: 408 Cardinality: 1                                                                                                                                             
                              63 NESTED LOOPS Cost: 177 Bytes: 404 Cardinality: 1                                                                                                                                        
                                   60 NESTED LOOPS Cost: 176 Bytes: 378 Cardinality: 1                                                                                                                                   
                                        57 NESTED LOOPS Cost: 174 Bytes: 353 Cardinality: 1                                                                                                                              
                                             55 NESTED LOOPS Cost: 174 Bytes: 349 Cardinality: 1                                                                                                                         
                                                  53 NESTED LOOPS Cost: 174 Bytes: 342 Cardinality: 1                                                                                                                    
                                                       50 NESTED LOOPS Cost: 173 Bytes: 336 Cardinality: 1                                                                                                               
                                                            48 NESTED LOOPS Cost: 173 Bytes: 332 Cardinality: 1                                                                                                          
                                                                 46 FILTER                                                                                                     
                                                                      45 NESTED LOOPS OUTER Cost: 171 Bytes: 322 Cardinality: 1                                                                                                
                                                                           43 NESTED LOOPS Cost: 169 Bytes: 305 Cardinality: 1                                                                                           
                                                                                41 NESTED LOOPS Cost: 168 Bytes: 292 Cardinality: 1                                                                                      
                                                                                     38 NESTED LOOPS Cost: 166 Bytes: 277 Cardinality: 1                                                                                 
                                                                                          36 NESTED LOOPS Cost: 166 Bytes: 273 Cardinality: 1                                                                            
                                                                                               33 NESTED LOOPS Cost: 165 Bytes: 256 Cardinality: 1                                                                       
                                                                                                    30 NESTED LOOPS Cost: 162 Bytes: 237 Cardinality: 1                                                                  
                                                                                                         27 NESTED LOOPS Cost: 161 Bytes: 203 Cardinality: 1                                                             
                                                                                                              24 NESTED LOOPS Cost: 159 Bytes: 185 Cardinality: 1                                                        
                                                                                                                   22 NESTED LOOPS Cost: 158 Bytes: 163 Cardinality: 1                                                   
                                                                                                                        19 NESTED LOOPS Cost: 156 Bytes: 117 Cardinality: 1                                              
                                                                                                                             16 NESTED LOOPS Cost: 90 Bytes: 95 Cardinality: 1                                         
                                                                                                                                  13 NESTED LOOPS Cost: 49 Bytes: 72 Cardinality: 1                                    
                                                                                                                                       10 NESTED LOOPS Cost: 8 Bytes: 41 Cardinality: 1                               
                                                                                                                                            8 NESTED LOOPS Cost: 3 Bytes: 30 Cardinality: 1                          
                                                                                                                                                 5 NESTED LOOPS Cost: 2 Bytes: 22 Cardinality: 1                     
                                                                                                                                                      2 TABLE ACCESS BY INDEX ROWID TABLE INV.MTL_CATEGORY_SETS_B Cost: 1 Bytes: 11 Cardinality: 1                
                                                                                                                                                           1 INDEX UNIQUE SCAN INDEX (UNIQUE) INV.MTL_CATEGORY_SETS_B_U1 Cost: 0 Cardinality: 1           
                                                                                                                                                      4 TABLE ACCESS BY INDEX ROWID TABLE INV.MTL_CATEGORY_SETS_B Cost: 1 Bytes: 11 Cardinality: 1                
                                                                                                                                                           3 INDEX UNIQUE SCAN INDEX (UNIQUE) INV.MTL_CATEGORY_SETS_B_U1 Cost: 0 Cardinality: 1           
                                                                                                                                                 7 TABLE ACCESS BY INDEX ROWID TABLE INV.MTL_DEFAULT_CATEGORY_SETS Cost: 1 Bytes: 8 Cardinality: 1                     
                                                                                                                                                      6 INDEX UNIQUE SCAN INDEX (UNIQUE) INV.MTL_DEFAULT_CATEGORY_SETS_U1 Cost: 0 Cardinality: 1                
                                                                                                                                            9 TABLE ACCESS FULL TABLE PO.PO_ASL_STATUSES Cost: 5 Bytes: 11 Cardinality: 1                          
                                                                                                                                       12 TABLE ACCESS BY INDEX ROWID TABLE INV.MTL_CATEGORIES_B Cost: 41 Bytes: 93 Cardinality: 3                               
                                                                                                                                            11 INDEX RANGE SCAN INDEX INV.MTL__CATEGORIES_B_N2 Cost: 3 Cardinality: 1,426                          
                                                                                                                                  15 TABLE ACCESS BY INDEX ROWID TABLE INV.MTL_CATEGORIES_B Cost: 41 Bytes: 92 Cardinality: 4                                    
                                                                                                                                       14 INDEX RANGE SCAN INDEX INV.MTL__CATEGORIES_B_N2 Cost: 3 Cardinality: 1,426                               
                                                                                                                             18 TABLE ACCESS BY INDEX ROWID TABLE INV.MTL_ITEM_CATEGORIES Cost: 65 Bytes: 22 Cardinality: 1                                         
                                                                                                                                  17 INDEX RANGE SCAN INDEX INV.MTL_ITEM_CATEGORIES_N3 Cost: 2 Cardinality: 293                                    
                                                                                                                        21 TABLE ACCESS BY INDEX ROWID TABLE INV.MTL_SYSTEM_ITEMS_B Cost: 2 Bytes: 46 Cardinality: 1                                              
                                                                                                                             20 INDEX UNIQUE SCAN INDEX (UNIQUE) INV.MTL_SYSTEM_ITEMS_B_U1 Cost: 1 Cardinality: 1                                         
                                                                                                                   23 INDEX UNIQUE SCAN INDEX (UNIQUE) INV.MTL_ITEM_CATEGORIES_U1 Cost: 1 Bytes: 22 Cardinality: 1                                                   
                                                                                                              26 TABLE ACCESS BY INDEX ROWID TABLE PO.PO_APPROVED_SUPPLIER_LIST Cost: 2 Bytes: 18 Cardinality: 1                                                        
                                                                                                                   25 INDEX RANGE SCAN INDEX PO.PO_APPROVED_SUPPLIER_LIST_N1 Cost: 1 Cardinality: 1                                                   
                                                                                                         29 TABLE ACCESS BY INDEX ROWID TABLE PO.PO_VENDORS Cost: 1 Bytes: 34 Cardinality: 1                                                             
                                                                                                              28 INDEX UNIQUE SCAN INDEX (UNIQUE) PO.PO_VENDORS_U1 Cost: 0 Cardinality: 1                                                        
                                                                                                    32 TABLE ACCESS BY INDEX ROWID TABLE BOM.CST_ITEM_COSTS Cost: 3 Bytes: 19 Cardinality: 1                                                                  
                                                                                                         31 INDEX RANGE SCAN INDEX (UNIQUE) BOM.CST_ITEM_COSTS_U1 Cost: 2 Cardinality: 1                                                             
                                                                                               35 TABLE ACCESS BY INDEX ROWID TABLE BOM.CST_COST_TYPES Cost: 1 Bytes: 17 Cardinality: 1                                                                       
                                                                                                    34 INDEX UNIQUE SCAN INDEX (UNIQUE) BOM.CST_COST_TYPES_U1 Cost: 0 Cardinality: 1                                                                  
                                                                                          37 INDEX UNIQUE SCAN INDEX (UNIQUE) BOM.CST_COST_TYPES_U1 Cost: 0 Bytes: 4 Cardinality: 1                                                                            
                                                                                     40 TABLE ACCESS BY INDEX ROWID TABLE INV.MTL_SYSTEM_ITEMS_B Cost: 2 Bytes: 15 Cardinality: 1                                                                                 
                                                                                          39 INDEX UNIQUE SCAN INDEX (UNIQUE) INV.MTL_SYSTEM_ITEMS_B_U1 Cost: 1 Cardinality: 1                                                                            
                                                                                42 INDEX UNIQUE SCAN INDEX (UNIQUE) INV.MTL_SYSTEM_ITEMS_TL_U1 Cost: 1 Bytes: 13 Cardinality: 1                                                                                      
                                                                           44 INDEX RANGE SCAN INDEX (UNIQUE) INV.MTL_ITEM_CATEGORIES_U1 Cost: 2 Bytes: 17 Cardinality: 1                                                                                           
                                                                 47 INDEX RANGE SCAN INDEX (UNIQUE) INV.MTL_SYSTEM_ITEMS_B_U1 Cost: 2 Bytes: 30 Cardinality: 3                                                                                                     
                                                            49 INDEX UNIQUE SCAN INDEX (UNIQUE) INV.MTL_PARAMETERS_U1 Cost: 0 Bytes: 4 Cardinality: 1                                                                                                          
                                                       52 TABLE ACCESS BY INDEX ROWID TABLE HR.HR_ALL_ORGANIZATION_UNITS Cost: 1 Bytes: 6 Cardinality: 1                                                                                                               
                                                            51 INDEX UNIQUE SCAN INDEX (UNIQUE) HR.HR_ORGANIZATION_UNITS_PK Cost: 0 Cardinality: 1                                                                                                          
                                                  54 INDEX UNIQUE SCAN INDEX (UNIQUE) HR.HR_ALL_ORGANIZATION_UNTS_TL_PK Cost: 0 Bytes: 7 Cardinality: 1                                                                                                                    
                                             56 INDEX UNIQUE SCAN INDEX (UNIQUE) INV.MTL_PARAMETERS_U1 Cost: 0 Bytes: 4 Cardinality: 1                                                                                                                         
                                        59 TABLE ACCESS BY INDEX ROWID TABLE HR.HR_ORGANIZATION_INFORMATION Cost: 2 Bytes: 25 Cardinality: 1                                                                                                                              
                                             58 INDEX RANGE SCAN INDEX HR.HR_ORGANIZATION_INFORMATIO_FK2 Cost: 1 Cardinality: 1                                                                                                                         
                                   62 TABLE ACCESS BY INDEX ROWID TABLE HR.HR_ORGANIZATION_INFORMATION Cost: 1 Bytes: 26 Cardinality: 1                                                                                                                                   
                                        61 INDEX RANGE SCAN INDEX HR.HR_ORGANIZATION_INFORMATIO_FK2 Cost: 1 Cardinality: 1                                                                                                                              
                              64 INDEX FULL SCAN INDEX (UNIQUE) GL.GL_SETS_OF_BOOKS_U2 Cost: 1 Bytes: 4 Cardinality: 1                                                                                                                                        
                         66 INDEX RANGE SCAN INDEX (UNIQUE) APPLSYS.FND_LOOKUP_VALUES_U1 Cost: 2 Bytes: 36 Cardinality: 1                                                                                                                                             
                    68 TABLE ACCESS FULL TABLE APPLSYS.FND_PRODUCT_GROUPS Cost: 5 Bytes: 2 Cardinality: 1                                                                                                                                                  
               138 NESTED LOOPS Cost: 278 Bytes: 459 Cardinality: 1                                                                                                                                                       
                    136 NESTED LOOPS Cost: 277 Bytes: 449 Cardinality: 1                                                                                                                                                  
                         134 NESTED LOOPS Cost: 277 Bytes: 445 Cardinality: 1                                                                                                                                             
                              132 NESTED LOOPS Cost: 277 Bytes: 441 Cardinality: 1                                                                                                                                        
                                   129 NESTED LOOPS Cost: 275 Bytes: 415 Cardinality: 1                                                                                                                                   
                                        127 NESTED LOOPS Cost: 275 Bytes: 408 Cardinality: 1                                                                                                                              
                                             124 NESTED LOOPS Cost: 274 Bytes: 402 Cardinality: 1                                                                                                                         
                                                  122 NESTED LOOPS Cost: 273 Bytes: 398 Cardinality: 1                                                                                                                    
                                                       120 MERGE JOIN CARTESIAN Cost: 268 Bytes: 373 Cardinality: 1                                                                                                               
                                                            117 FILTER                                                                                                          
                                                                 116 NESTED LOOPS OUTER Cost: 263 Bytes: 371 Cardinality: 1                                                                                                     
                                                                      114 NESTED LOOPS Cost: 261 Bytes: 354 Cardinality: 1                                                                                                
                                                                           112 NESTED LOOPS OUTER Cost: 260 Bytes: 341 Cardinality: 1                                                                                           
                                                                                110 NESTED LOOPS Cost: 258 Bytes: 305 Cardinality: 1                                                                                      
                                                                                     107 NESTED LOOPS Cost: 256 Bytes: 290 Cardinality: 1                                                                                 
                                                                                          105 NESTED LOOPS Cost: 256 Bytes: 286 Cardinality: 1                                                                            
                                                                                               102 NESTED LOOPS Cost: 255 Bytes: 269 Cardinality: 1                                                                       
                                                                                                    99 NESTED LOOPS Cost: 252 Bytes: 250 Cardinality: 1                                                                  
                                                                                                         97 NESTED LOOPS Cost: 251 Bytes: 237 Cardinality: 1                                                             
                                                                                                              95 NESTED LOOPS Cost: 250 Bytes: 215 Cardinality: 1                                                        
                                                                                                                   93 NESTED LOOPS Cost: 249 Bytes: 193 Cardinality: 1                                                   
                                                                                                                        90 NESTED LOOPS Cost: 245 Bytes: 294 Cardinality: 2                                              
                                                                                                                             87 HASH JOIN Cost: 230 Bytes: 387 Cardinality: 3                                         
                                                                                                                                  85 TABLE ACCESS BY INDEX ROWID TABLE INV.MTL_CATEGORIES_B Cost: 41 Bytes: 92 Cardinality: 4                                    
                                                                                                                                       84 NESTED LOOPS Cost: 90 Bytes: 95 Cardinality: 1                               
                                                                                                                                            82 NESTED LOOPS Cost: 49 Bytes: 72 Cardinality: 1                          
                                                                                                                                                 79 NESTED LOOPS Cost: 8 Bytes: 41 Cardinality: 1                     
                                                                                                                                                      77 NESTED LOOPS Cost: 3 Bytes: 30 Cardinality: 1                
                                                                                                                                                           74 NESTED LOOPS Cost: 2 Bytes: 22 Cardinality: 1           
                                                                                                                                                                71 TABLE ACCESS BY INDEX ROWID TABLE INV.MTL_CATEGORY_SETS_B Cost: 1 Bytes: 11 Cardinality: 1      
                                                                                                                                                                     70 INDEX UNIQUE SCAN INDEX (UNIQUE) INV.MTL_CATEGORY_SETS_B_U1 Cost: 0 Cardinality: 1
                                                                                                                                                                73 TABLE ACCESS BY INDEX ROWID TABLE INV.MTL_CATEGORY_SETS_B Cost: 1 Bytes: 11 Cardinality: 1      
                                                                                                                                                                     72 INDEX UNIQUE SCAN INDEX (UNIQUE) INV.MTL_CATEGORY_SETS_B_U1 Cost: 0 Cardinality: 1
                                                                                                                                                           76 TABLE ACCESS BY INDEX ROWID TABLE INV.MTL_DEFAULT_CATEGORY_SETS Cost: 1 Bytes: 8 Cardinality: 1           
                                                                                                                                                                75 INDEX UNIQUE SCAN INDEX (UNIQUE) INV.MTL_DEFAULT_CATEGORY_SETS_U1 Cost: 0 Cardinality: 1      
                                                                                                                                                      78 TABLE ACCESS FULL TABLE PO.PO_ASL_STATUSES Cost: 5 Bytes: 11 Cardinality: 1                
                                                                                                                                                 81 TABLE ACCESS BY INDEX ROWID TABLE INV.MTL_CATEGORIES_B Cost: 41 Bytes: 93 Cardinality: 3                     
                                                                                                                                                      80 INDEX RANGE SCAN INDEX INV.MTL__CATEGORIES_B_N2 Cost: 3 Cardinality: 1,426                
                                                                                                                                            83 INDEX RANGE SCAN INDEX INV.MTL__CATEGORIES_B_N2 Cost: 3 Cardinality: 1,426                          
                                                                                                                                  86 TABLE ACCESS FULL TABLE PO.PO_VENDORS Cost: 139 Bytes: 15,980 Cardinality: 470                                    
                                                                                                                             89 TABLE ACCESS BY INDEX ROWID TABLE PO.PO_APPROVED_SUPPLIER_LIST Cost: 13 Bytes: 18 Cardinality: 1                                         
                                                                                                                                  88 INDEX RANGE SCAN INDEX PO.PO_APPROVED_SUPPLIER_LIST_N3 Cost: 1 Cardinality: 64                                    
                                                                                                                        92 TABLE ACCESS BY INDEX ROWID TABLE INV.MTL_SYSTEM_ITEMS_B Cost: 2 Bytes: 46 Cardinality: 1                                              
                                                                                                                             91 INDEX UNIQUE SCAN INDEX (UNIQUE) INV.MTL_SYSTEM_ITEMS_B_U1 Cost: 1 Cardinality: 1                                         
                                                                                                                   94 INDEX UNIQUE SCAN INDEX (UNIQUE) INV.MTL_ITEM_CATEGORIES_U1 Cost: 1 Bytes: 22 Cardinality: 1                                                   
                                                                                                              96 INDEX UNIQUE SCAN INDEX (UNIQUE) INV.MTL_ITEM_CATEGORIES_U1 Cost: 1 Bytes: 22 Cardinality: 1                                                        
                                                                                                         98 INDEX UNIQUE SCAN INDEX (UNIQUE) INV.MTL_SYSTEM_ITEMS_TL_U1 Cost: 1 Bytes: 13 Cardinality: 1                                                             
                                                                                                    101 TABLE ACCESS BY INDEX ROWID TABLE BOM.CST_ITEM_COSTS Cost: 3 Bytes: 19 Cardinality: 1                                                                  
                                                                                                         100 INDEX RANGE SCAN INDEX (UNIQUE) BOM.CST_ITEM_COSTS_U1 Cost: 2 Cardinality: 1                                                             
                                                                                               104 TABLE ACCESS BY INDEX ROWID TABLE BOM.CST_COST_TYPES Cost: 1 Bytes: 17 Cardinality: 1                                                                       
                                                                                                    103 INDEX UNIQUE SCAN INDEX (UNIQUE) BOM.CST_COST_TYPES_U1 Cost: 0 Cardinality: 1                                                                  
                                                                                          106 INDEX UNIQUE SCAN INDEX (UNIQUE) BOM.CST_COST_TYPES_U1 Cost: 0 Bytes: 4 Cardinality: 1                                                                            
                                                                                     109 TABLE ACCESS BY INDEX ROWID TABLE INV.MTL_SYSTEM_ITEMS_B Cost: 2 Bytes: 15 Cardinality: 1                                                                                 
                                                                                          108 INDEX UNIQUE SCAN INDEX (UNIQUE) INV.MTL_SYSTEM_ITEMS_B_U1 Cost: 1 Cardinality: 1                                                                            
                                                                                111 INDEX RANGE SCAN INDEX (UNIQUE) APPLSYS.FND_LOOKUP_VALUES_U1 Cost: 2 Bytes: 36 Cardinality: 1                                                                                      
                                                                           113 INDEX UNIQUE SCAN INDEX (UNIQUE) INV.MTL_SYSTEM_ITEMS_TL_U1 Cost: 1 Bytes: 13 Cardinality: 1                                                                                           
                                                                      115 INDEX RANGE SCAN INDEX (UNIQUE) INV.MTL_ITEM_CATEGORIES_U1 Cost: 2 Bytes: 17 Cardinality: 1                                                                                                
                                                            119 BUFFER SORT Cost: 266 Bytes: 2 Cardinality: 1                                                                                                          
                                                                 118 TABLE ACCESS FULL TABLE APPLSYS.FND_PRODUCT_GROUPS Cost: 5 Bytes: 2 Cardinality: 1                                                                                                     
                                                       121 TABLE ACCESS FULL TABLE HR.HR_ORGANIZATION_INFORMATION Cost: 5 Bytes: 25 Cardinality: 1                                                                                                               
                                                  123 INDEX FULL SCAN INDEX (UNIQUE) GL.GL_SETS_OF_BOOKS_U2 Cost: 1 Bytes: 4 Cardinality: 1                                                                                                                    
                                             126 TABLE ACCESS BY INDEX ROWID TABLE HR.HR_ALL_ORGANIZATION_UNITS Cost: 1 Bytes: 6 Cardinality: 1                                                                                                                         
                                                  125 INDEX UNIQUE SCAN INDEX (UNIQUE) HR.HR_ORGANIZATION_UNITS_PK Cost: 0 Cardinality: 1                                                                                                                    
                                        128 INDEX UNIQUE SCAN INDEX (UNIQUE) HR.HR_ALL_ORGANIZATION_UNTS_TL_PK Cost: 0 Bytes: 7 Cardinality: 1                                                                                                                              
                                   131 TABLE ACCESS BY INDEX ROWID TABLE HR.HR_ORGANIZATION_INFORMATION Cost: 2 Bytes: 26 Cardinality: 1                                                                                                                                   
                                        130 INDEX RANGE SCAN INDEX HR.HR_ORGANIZATION_INFORMATIO_FK2 Cost: 1 Cardinality: 1                                                                                                                              
                              133 INDEX UNIQUE SCAN INDEX (UNIQUE) INV.MTL_PARAMETERS_U1 Cost: 0 Bytes: 4 Cardinality: 1                                                                                                                                        
                         135 INDEX UNIQUE SCAN INDEX (UNIQUE) INV.MTL_PARAMETERS_U1 Cost: 0 Bytes: 4 Cardinality: 1                                                                                                                                             
                    137 INDEX UNIQUE SCAN INDEX (UNIQUE) INV.MTL_SYSTEM_ITEMS_B_U1 Cost: 1 Bytes: 10 Cardinality: 1                                                                                                                                                  
Regards,
Siva.

Welcome to the forums !
Pl post details of OS, database and EBS versions.
Pl see these threads on how to post a tuning request -
HOW TO: Post a SQL statement tuning request - template posting
When your query takes too long ...
HTH
Srini

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