Reconcillation report for controlling

Question

My requirement as follows.
this is a report for developing reconcillation statement for a company.
i created program as per requirement it is not executing becasuse of  COEP table taking much time for executing.
any body have reconcillation report with sourcode kindly forward me.
TECHNICAL SPECIFICATIONS FOR RECONCILIATION REPORT
SELECTION SCREEN:
COMPANY CODE:  T001-BUKRS
FISCAL YEAR         :  BKPF-GJAHR
PERIOD                :  BKPF-MONAT
OUTPUT FORMAT:
     PARTICULARS     AMOUNT
A     TOTAL OF FI P/L ACCOUNTS     
B     LESS: TOTAL OF FI P/L ACCOUNTS NOT FLOWN TO CO (including VVGK values)     
C     TOTAL OF FI P/L ACCOUNTS FLOWN TO CO     
D     TOTAL OF COST VOLUME (MAT+ FEK+MGK+WVK)     
E     LESS : TOTAL OF RECONCILIATION ITEMS (ITEMS APPEARING ONLY IN CO - FOR E.G. ED,CC ETC)     
F     (D) – (E)     
     RECONCILIATION -
( C ) = ( F )     
START OF FIELD A
TABLE : SKB1 (G/L Account Master Table)
INPUT :  BUKRS (Company Code)
SAKNR - NUMBER RANGE  4* (G/L Account No.)
OUTPUT : SAKNR (G/L Account No)
Result : This step will provide a list of Expenses G/L Accounts
TABLE : GLT0 (G/L Account Balances table)
INPUT :  BUKRS (Company Code)
SAKNR - NUMBER RANGE  4*) (G/L Account No.)
DRCRK = S (Debit / Credit Indicator)
RYEAR =  GJAHR (Fiscal year)
OUTPUT :  HSL0*( * -PERIOD ENTERED IN SELECTION) [G/L Account Balance Amount field in the Table]
SORT AND SUM  SAKNR WISE WHILE DISPLAYING IN THE REPORT
Result : This step will provide balances for the list of the  expenses G/L accounts fetched from table SKB1 for the company code, fiscal year and period mentioned in the selection screen
LIST OF EXPS. G/L ACCOUNTS WITH VALUES AND THEIR TOTAL– LIST A
TOTAL OF ABOVE LIST = FIELD A
The List Is To Be Displayed In The Report On Double-Clicking On The Total (Field A)
END OF FIELD A----
START OF FIELD B
TABLE    : SETLEAF (Table for values in a group)
INPUT     : SETCLASS = 0102 (Code for Cost Element groups)
SETNAME = FIXED, VARIABLE (Cost Element group names)
OUTPUT :  VALFROM, VALTO (Cost Element from & to)
Result : This step will provide a list of cost elements within the cost element groups – Fixed and Variable
TABLE    : COSP (Cost Accounting postings)
INPUT     :  GJAHR (Fiscal year)
KSTAR = VALFROM TO VALTO – SETLEAF (Cost Elements range)
VRGNG = COIN (CO Business transaction type)
BEKNZ   = D (Debit / Credit indicator)
OUTPUT :  KSTAR (Cost Element), WKG0( -PERIOD ENTERED IN SELECTION) [Amount field in the table]
Result : This step will provide a list of Cost Centre values used for calculating Activity rate and Overheard rates)
LIST OF COST ELEMENTS WITH VALUES AND THEIR TOTAL – LIST B
COMPARE LIST A WITH LIST B FIND RECORDS THAT DON’T MATCH
MAKE A LIST OF UNMATCHED RECORDS (FOUND ONLY IN LIST A) AND THEIR TOTALS – LIST C
TABLE    : SETLEAF (Table for values in a group)
INPUT     : SETCLASS = 0101 (Code for Cost Centre groups)
SETNAME = JL-VVGK (Cost Centre group name)
OUTPUT :  VALFROM ( COST CENTRE)
Result : This will provide a list of Cost centers in the JL-VVGK cost element group
TABLE    : COSP (Cost Accounting Postings)
INPUT     : OBJNR   = CONCATENATE ‘KSKBX’ TO SETLEAF- VALFROM WITH SPACE, (OBJNR = Object Number)
GJAHR (Fiscal year)
VRGNG = COIN (CO Business transaction type)
OUTPUT :  WKG0( -PERIOD ENTERED IN SELECTION) [Amount field in the table]
Result : This will provide a list of Cost centers values in the in the JL-VVGK cost element group
LIST OF VVGK COST CENTRES WITH VALUES AND IT’S TOTAL – LIST D
ADD LIST C WITH LIST D THE TOTAL OF WHICH IS EQUAL TO FIELD B
Result : This will provide the costs which are not used to apply Activity Rates and Overhead Rates on the products
The Lists (List C & D) are To Be Displayed In The Report On Double-Clicking On The Total (Field B)
END OF FIELD B----
START OF FIELD C
SUBTRACT FIELD B FROM FIELD A WHICH IS EQUAL TO FIELD C (NO LINE ITEMS REQUIRED)
END OF FIELD C----
START OF FIELD D
TABLE    :  AUFK (Header table for Orders)
INPUT     :  KOKRS = KBX (Controlling Area)
BUKRS = SELECTION SCREEN (Company Code)
AUART = RM01 (Order Type)
OUTPUT :   OBJNR (Object Number)
Result : This will provide a list Product Cost Collector Numbers
MAT :
TABLE    :  COSP (Cost Accounting Postings)
INPUT     :  OBJNR-AUFK (Object number fetched from AUFK table)
GJAHR = SELECTION SCREEN (fiscal year)
WRTTP = 4 (Value type for Actuals)
KSTAR = 41261 TO 41265 (Cost elements range)
BEKNZ = D (Debit / Credit indicator)
OUTPUT :  KSTAR (Cost Element), WTG00X (Amount field in the table), OBJNR –CONCATENATE (Object Number)
Result : This will provide the MAT costs applied to the products through Product Cost Collectors - MATLIST
FEK :
TABLE    :  COEP (Cost Accounting Postings)
INPUT     :  KOKRS = KBX (Controlling Area)
PERIO = SELECTION SCREEN (Period)
OBJNR-AUFK (Object Number fetched from AUFK table)
GJAHR = SELECTION SCREEN (Fiscal year)
KSTAR = 430001 TO 430010 (Cost Elements range)
BUKRS = SELECTION SCREEN (Company Code)
OUTPUT :  KSTAR (Cost Element), WTGBTR (Amount field), OBJNR –CONCATENATE (Object number)
Result : This will provide the FEK costs applied to the products through Product Cost Collectors - FEKLIST
MGK :
TABLE    :  COEP (Cost Accounting Postings)
INPUT     :  KOKRS = KBX (Controlling Area)
PERIO = SELECTION SCREEN (Period)
OBJNR-AUFK (Object Number fetched from AUFK table)
GJAHR = SELECTION SCREEN (Fiscal year)
KSTAR = 410001 (Cost Element)
BUKRS = SELECTION SCREEN (Company Code)
OUTPUT :  KSTAR (Cost Element), WTGBTR (Amount field), OBJNR – CONCATENATE (Object Number)
Result : This will provide the MGK costs applied to the products through Product Cost Collectors - MGKLIST
WVK :
TABLE    :  COEP (Cost Accounting postings)
INPUT     :  KOKRS = KBX (Controlling Area)
PERIO = SELECTION SCREEN (Period)
OBJNR-AUFK (Object Number fetched from AUFK table)
GJAHR = SELECTION SCREEN (Fiscal year)
KSTAR = 410015 (Cost Element)
BUKRS = SELECTION SCREEN (Company Code)
OUTPUT :  KSTAR (Cost Element), WTGBTR (Amount field), OBJNR – CONCATENATE (Object Number)
Result : This will provide the WVK costs applied to the products through Product Cost Collectors - WVKLIST
TOTAL OF MAT – WTG00X, FEK - WTGBTR, MGK - WTGBTR, WVK – WTGBTR = FIELD D
The Lists  are (MATLIST, FEKLIST, MGKLIST, WVKLIST) To Be Displayed categorically In The Report On Double-Clicking On The Total (Field D)
END OF FIELD D----
START OF FIELD E
TABLE    :  COSS (Cost Accounting Postings)
INPUT     :  KOKRS = KBX (Controlling Area)
GJAHR = SELECTION SCREEN (Fiscal year)
WRTTP = 4 (Value type for Actuals)
KSTAR = 44951 TO 44958 (Cost Elements range)
VRGNG = COIN, RKU1, RKU3, (CO Business transaction type)
BEKNZ = D (Debit / Credit Indicator)
OUTPUT :  KSTAR (Cost Element), WTG00X (Amount field)
Result : This will provide the costs posted only through Controlling (not FI, MM, SD, PP) which are used to calculate Activity rates and Overhead rates applied to the product – EDCCLIST
The EDCCLIST Is To Be Displayed In The Report On Double-Clicking On The Total (Field E)
END OF FIELD E----
START OF FIELD F
SUBTRACT FIELD D FROM FIELD E WHICH IS EQUAL TO FIELD F (NO LINE ITEMS REQUIRED)
END OF FIELD F----
I have return code like as follows.
*& Report  ZCO_RECONCILIATION_REPORT                                   *
REPORT  zco_reconciliation_report  NO STANDARD PAGE HEADING
                                LINE-COUNT 60 LINE-SIZE 180.
TABLES : t001.
SELECTION-SCREEN BEGIN OF BLOCK b1 WITH FRAME TITLE text-001.
PARAMETERS : p_bukrs  LIKE t001-bukrs MEMORY ID buk ,
             p_year   LIKE glt0-ryear MEMORY ID gjh ,
             p_period LIKE bkpf-monat .
SELECTION-SCREEN END OF BLOCK b1 .
DATA : BEGIN OF it_skb1 OCCURS 0,
       saknr LIKE skb1-saknr ,
       END OF it_skb1.
DATA : BEGIN OF it_glt0 OCCURS 0,
       racct LIKE glt0-racct ,
       hsl01 LIKE glt0-hsl01,
       END OF it_glt0.
DATA : BEGIN OF it_glt0_sum OCCURS 0,
       racct LIKE glt0-racct ,
       hsl01 LIKE glt0-hsl01,
       END OF it_glt0_sum.
DATA : BEGIN OF it_setb1 OCCURS 0,
       valfrom LIKE cosp-kstar,                " setleaf-valfrom,
       valto   LIKE setleaf-valto,
       END OF it_setb1.
DATA : BEGIN OF it_setb2 OCCURS 0,
       valfrom LIKE setleaf-valfrom,
       objnr LIKE coss-objnr,
       END OF it_setb2.
DATA : BEGIN OF it_setd OCCURS 0,
       valfrom LIKE setleaf-valfrom,
       objnr LIKE coss-objnr,
       END OF it_setd.
DATA : BEGIN OF it_sete OCCURS 0,
       valfrom LIKE setleaf-valfrom,
       objnr LIKE coss-objnr,
       END OF it_sete.
DATA : BEGIN OF it_cospb OCCURS 0,
       kstar LIKE cosp-kstar,
       wkg001 LIKE cosp-wkg001,
       END OF it_cospb.
DATA : BEGIN OF it_cossb OCCURS 0,
       objnr LIKE coss-objnr,
       kstar LIKE coss-kstar,
       wkg001 LIKE coss-wkg001,
       END OF it_cossb.
DATA : BEGIN OF it_bkpf OCCURS 0,
       belnr LIKE bkpf-belnr,
       END OF it_bkpf.
DATA : BEGIN OF it_cossd1 OCCURS 0,
      objnr LIKE coss-objnr,
       belnr  LIKE bseg-belnr,
       wkg001 LIKE coss-wkg001,
       END OF it_cossd1.
DATA : BEGIN OF it_cossd2 OCCURS 0,
       objnr LIKE coss-objnr,
       kstar LIKE coss-kstar,
       wkg001 LIKE coss-wkg001,
       END OF it_cossd2.
DATA : BEGIN OF it_cosse OCCURS 0,
       objnr LIKE coss-objnr,
       kstar LIKE coss-kstar,
       wkg001 LIKE coss-wkg001,
       END OF it_cosse.
dATA : itab_period TYPE string .
DATA : BEGIN OF it_cospb_sum OCCURS 0,
       kstar LIKE cosp-kstar,
       wkg001 LIKE cosp-wkg001,
       END OF it_cospb_sum.
DATA : BEGIN OF it_cossb_sum OCCURS 0,
       kstar LIKE cosp-kstar,
       wkg001 LIKE cosp-wkg001,
       END OF it_cossb_sum.
DATA : BEGIN OF it_cossd1_sum OCCURS 0,
       kstar  LIKE cosp-kstar,
       wkg001 LIKE cosp-wkg001,
       END OF it_cossd1_sum.
DATA : BEGIN OF it_cossd2_sum OCCURS 0,
       kstar LIKE cosp-kstar,
       wkg001 LIKE cosp-wkg001,
       END OF it_cossd2_sum.
DATA : BEGIN OF it_cosse_sum OCCURS 0,
       kstar LIKE cosp-kstar,
       wkg001 LIKE cosp-wkg001,
       END OF it_cosse_sum.
DATA : BEGIN OF it_unmatch OCCURS 0,
       kstar LIKE cosp-kstar,
       wkg001 LIKE cosp-wkg001,
       END OF it_unmatch.
DATA : BEGIN OF it_merge OCCURS 0,
       kstar LIKE cosp-kstar,
       wkg001 LIKE cosp-wkg001,
       END OF it_merge.
DATA : BEGIN OF it_merged OCCURS 0,
       kstar LIKE cosp-kstar,
       wkg001 LIKE cosp-wkg001,
       END OF it_merged.
DATA : BEGIN OF it_field OCCURS 0,
       fielda TYPE p DECIMALS 2,
       fieldb TYPE p DECIMALS 2,
       fieldc TYPE p DECIMALS 2,
       fieldd TYPE p DECIMALS 2,
       fielde TYPE p DECIMALS 2,
       fieldf TYPE p DECIMALS 2,
       END OF it_field.
DATA : v_fielda TYPE p DECIMALS 2,
       v_fieldb TYPE p DECIMALS 2,
      v_fieldc TYPE p DECIMALS 2,
       v_fieldd TYPE p DECIMALS 2,
       v_fielde TYPE p DECIMALS 2,
      v_fieldf TYPE p DECIMALS 2,
       v_objnr LIKE coss-objnr,
      v_kstar LIKE cosp-kstar,
       v_field(1).
      yr(4),
      mon(2),
      day(2),
      v_date LIKE sy-datum,
      v_date1 LIKE sy-datum,
      flag1 TYPE c ,
      flag2 TYPE c ,
      flag3 TYPE c ,
      flag4 TYPE c,
      flag5 TYPE c.
data : begin of iaufk occurs 0 ,
       objnr like aufk-objnr,
       end of iaufk .
DATA : BEGIN OF IFEK OCCURS 0 ,
       KSTAR LIKE COEP-KSTAR,
       WTGBTR LIKE COEP-WTGBTR,
       OBJNR  LIKE COEP-OBJNR,
       END OF IFEK.
DATA : BEGIN OF IMAT OCCURS 0 ,
       KSTAR LIKE COSP-KSTAR,
       WTG001 LIKE COSP-WTG001,
       WTG002 LIKE COSP-WTG002,
       WTG003 LIKE COSP-WTG003,
       WTG004 LIKE COSP-WTG004,
       WTG005 LIKE COSP-WTG005,
       WTG006 LIKE COSP-WTG006,
       WTG007 LIKE COSP-WTG007,
       WTG008 LIKE COSP-WTG008,
       WTG009 LIKE COSP-WTG009,
       WTG010 LIKE COSP-WTG010,
       WTG011 LIKE COSP-WTG011,
       WTG012 LIKE COSP-WTG012,
       WTG013 LIKE COSP-WTG013,
       WTG014 LIKE COSP-WTG014,
       WTG015 LIKE COSP-WTG015,
       WTG016 LIKE COSP-WTG016,
       OBJNR LIKE COSP-OBJNR,
       END OF IMAT.
data : begin of imgk occurs 0 ,
        kstar like coep-kstar,
        wtgbtr like coep-wtgbtr,
        objnr   like coep-objnr,
        end of imgk.
data : begin of iwvk occurs 0 ,
        kstar  like coep-kstar,
        wtgbtr like coep-wtgbtr,
        objnr  like coep-objnr,
        end of iwvk.
AT SELECTION-SCREEN.
  PERFORM validity.
START-OF-SELECTION .
  PERFORM get_period.
  PERFORM fill_skb1.
  PERFORM get_aufk .
  perform get_COEP .
  PERFORM GET_MGK.
  perform get_wvk.
  PERFORM fill_it_glt0.
  PERFORM fill_it_glt0_sum.
  PERFORM fill_set.
  PERFORM fill_cospb_cossb.
  PERFORM sum_cospb_cossb.
  PERFORM fill_cossd1_cossd2.
  PERFORM sum_cossd1_cossd2.
  PERFORM fill_cosse.
  PERFORM sum_cosse.
  PERFORM fill_it_unmatch.
  PERFORM fill_it_merge.
  PERFORM fill_it_merged.
  PERFORM fill_it_fieldb.
  PERFORM fill_it_fieldc.
  PERFORM fill_it_fieldd.
  PERFORM fill_it_fieldf.
  PERFORM display.
PERFORM fill_it_fielde.
TOP-OF-PAGE.
  PERFORM header.
AT LINE-SELECTION.
  PERFORM list_display.
*&      Form  VALIDITY
      text
-->  p1        text
<--  p2        text
FORM validity .
  SELECT SINGLE bukrs FROM t001 INTO t001-bukrs WHERE bukrs = p_bukrs.
  IF sy-subrc NE 0.
  ENDIF.
ENDFORM.                    " VALIDITY
*&      Form  FILL_SKB1
      text
-->  p1        text
<--  p2        text
FORM fill_skb1 .
  SELECT saknr FROM skb1 INTO TABLE it_skb1
           WHERE bukrs = p_bukrs
           AND   saknr LIKE '000004%' .
  SORT it_skb1 BY saknr.
ENDFORM.                                                    " FILL_SKB1
*&      Form  FILL_IT_GLT0
      text
-->  p1        text
<--  p2        text
FORM fill_it_glt0 .
  CASE p_period.
    WHEN '1'  OR '01'.
      SELECT racct hsl01
             FROM glt0
             INTO TABLE it_glt0
             FOR ALL ENTRIES IN it_skb1
             WHERE racct = it_skb1-saknr
               AND   bukrs = p_bukrs
               AND   drcrk = 'S'
               AND   ryear = p_year.
              AND   rtcur = 'INR' .
    WHEN '2' .
      SELECT racct hsl02
             FROM glt0
             INTO TABLE it_glt0
             FOR ALL ENTRIES IN it_skb1
             WHERE racct = it_skb1-saknr
               AND   bukrs = p_bukrs
               AND   drcrk = 'S'
               AND   ryear = p_year.
              AND   rtcur = 'INR' .
    WHEN '3' .
      SELECT racct hsl03
             FROM glt0
             INTO TABLE it_glt0
             FOR ALL ENTRIES IN it_skb1
             WHERE racct = it_skb1-saknr
               AND   bukrs = p_bukrs
               AND   drcrk = 'S'
               AND   ryear = p_year.
              AND   rtcur = 'INR' .
    WHEN '4' .
      SELECT racct hsl04
             FROM glt0
             INTO TABLE it_glt0
             FOR ALL ENTRIES IN it_skb1
             WHERE racct = it_skb1-saknr
               AND   bukrs = p_bukrs
               AND   drcrk = 'S'
               AND   ryear = p_year.
              AND   rtcur = 'INR' .
    WHEN '5' .
      SELECT racct hsl05
             FROM glt0
             INTO TABLE it_glt0
             FOR ALL ENTRIES IN it_skb1
             WHERE racct = it_skb1-saknr
               AND   bukrs = p_bukrs
               AND   drcrk = 'S'
               AND   ryear = p_year.
              AND   rtcur = 'INR' .
    WHEN '6' .
      SELECT racct hsl06
             FROM glt0
             INTO TABLE it_glt0
             FOR ALL ENTRIES IN it_skb1
             WHERE racct = it_skb1-saknr
               AND   bukrs = p_bukrs
               AND   drcrk = 'S'
               AND   ryear = p_year.
              AND   rtcur = 'INR' .
    WHEN '7' .
      SELECT racct hsl07
             FROM glt0
             INTO TABLE it_glt0
             FOR ALL ENTRIES IN it_skb1
             WHERE racct = it_skb1-saknr
               AND   bukrs = p_bukrs
               AND   drcrk = 'S'
               AND   ryear = p_year.
              AND   rtcur = 'INR' .
    WHEN '8' .
      SELECT racct hsl08
             FROM glt0
             INTO TABLE it_glt0
             FOR ALL ENTRIES IN it_skb1
             WHERE racct = it_skb1-saknr
               AND   bukrs = p_bukrs
               AND   drcrk = 'S'
               AND   ryear = p_year.
              AND   rtcur = 'INR' .
    WHEN '9' .
      SELECT racct hsl09
             FROM glt0
             INTO TABLE it_glt0
             FOR ALL ENTRIES IN it_skb1
             WHERE racct = it_skb1-saknr
               AND   bukrs = p_bukrs
               AND   drcrk = 'S'
               AND   ryear = p_year.
              AND   rtcur = 'INR' .
    WHEN '10' .
      SELECT racct hsl10
             FROM glt0
             INTO TABLE it_glt0
             FOR ALL ENTRIES IN it_skb1
             WHERE racct = it_skb1-saknr
               AND   bukrs = p_bukrs
               AND   drcrk = 'S'
               AND   ryear = p_year.
              AND   rtcur = 'INR' .
    WHEN '11' .
      SELECT racct hsl11
             FROM glt0
             INTO TABLE it_glt0
             FOR ALL ENTRIES IN it_skb1
             WHERE racct = it_skb1-saknr
               AND   bukrs = p_bukrs
               AND   drcrk = 'S'
               AND   ryear = p_year.
              AND   rtcur = 'INR' .
    WHEN '12' .
      SELECT racct hsl12
             FROM glt0
             INTO TABLE it_glt0
             FOR ALL ENTRIES IN it_skb1
             WHERE racct = it_skb1-saknr
               AND   bukrs = p_bukrs
               AND   drcrk = 'S'
               AND   ryear = p_year.
              AND   rtcur = 'INR' .
    WHEN '13' .
      SELECT racct hsl13
             FROM glt0
             INTO TABLE it_glt0
             FOR ALL ENTRIES IN it_skb1
             WHERE racct = it_skb1-saknr
               AND   bukrs = p_bukrs
               AND   drcrk = 'S'
               AND   ryear = p_year.
              AND   rtcur = 'INR' .
    WHEN '14' .
      SELECT racct hsl14
             FROM glt0
             INTO TABLE it_glt0
             FOR ALL ENTRIES IN it_skb1
             WHERE racct = it_skb1-saknr
               AND   bukrs = p_bukrs
               AND   drcrk = 'S'
               AND   ryear = p_year.
              AND   rtcur = 'INR' .
    WHEN '15' .
      SELECT racct hsl15
             FROM glt0
             INTO TABLE it_glt0
             FOR ALL ENTRIES IN it_skb1
             WHERE racct = it_skb1-saknr
               AND   bukrs = p_bukrs
               AND   drcrk = 'S'
               AND   ryear = p_year.
              AND   rtcur = 'INR' .
    WHEN '16' .
      SELECT racct hsl16
             FROM glt0
             INTO TABLE it_glt0
             FOR ALL ENTRIES IN it_skb1
             WHERE racct = it_skb1-saknr
               AND   bukrs = p_bukrs
               AND   drcrk = 'S'
               AND   ryear = p_year.
              AND   rtcur = 'INR' .
  ENDCASE.
  SORT it_glt0 BY racct.
ENDFORM.                    " FILL_IT_GLT0
*&      Form  FILL_IT_GLT0_SUM
      text
-->  p1        text
<--  p2        text
FORM fill_it_glt0_sum .
  SORT it_glt0 BY racct.
  LOOP AT it_glt0.
    it_glt0_sum-racct = it_glt0-racct.
    AT END OF racct.
      SUM.
      it_glt0_sum-hsl01 = it_glt0-hsl01.
      APPEND it_glt0_sum.
      CLEAR it_glt0_sum.
    ENDAT.
  ENDLOOP.
  LOOP AT it_glt0_sum.
    AT LAST.
      SUM.
     it_fielda-fielda = it_glt0_SUM-hsl01.
      it_field-fielda = it_glt0_sum-hsl01.
      APPEND it_field.
    ENDAT.
  ENDLOOP.
ENDFORM.                    " FILL_IT_GLT0_SUM
*&      Form  fill_SET
      text
-->  p1        text
<--  p2        text
FORM fill_set .
  SELECT valfrom valto FROM setleaf INTO TABLE it_setb1
                      WHERE setclass = '0102' AND
                            setname IN ('FIXED', 'VARIABLE') .
  SORT it_setb1 BY valfrom .
  SELECT valfrom FROM setleaf INTO CORRESPONDING FIELDS OF TABLE it_setb2
                     WHERE setclass = '0101' AND
                           setname = 'JL-VVGK'.
  SORT it_setb2 BY valfrom .
  SELECT valfrom FROM setleaf INTO CORRESPONDING FIELDS OF TABLE it_setd
                      WHERE setclass = '0102' AND
                            setname IN ('FBK', 'MAT').
  SORT it_setd BY valfrom .
  SELECT valfrom FROM setleaf INTO CORRESPONDING FIELDS OF TABLE it_sete
                      WHERE setclass = '0102' AND
                            setname = 'CO-RECON'.
  SORT it_sete BY valfrom .
  LOOP AT it_sete.
    CONCATENATE 'KSKBX' it_sete-valfrom INTO v_objnr SEPARATED BY space.
    it_sete-objnr = v_objnr.
    MODIFY it_sete.
  ENDLOOP.
  SORT it_sete BY valfrom .
  LOOP AT it_setb2.
    CONCATENATE 'KSKBX' it_setb2-valfrom INTO v_objnr SEPARATED BY space.
    it_setb2-objnr = v_objnr.
    MODIFY it_setb2.
  ENDLOOP.
  LOOP AT it_setd.
    CONCATENATE 'KSKBX' it_setd-valfrom INTO v_objnr SEPARATED BY space.
    it_setd-objnr = v_objnr.
    MODIFY it_setd.
  ENDLOOP.
ENDFORM.                    " fill_SET
*&      Form  fill_cospb_cossb
      text
-->  p1        text
<--  p2        text
FORM fill_cospb_cossb .
  CASE p_period.
    WHEN '1' .
      SELECT kstar wkg001 FROM cosp INTO TABLE it_cospb
      FOR ALL ENTRIES IN it_setb1
                   WHERE kstar = it_setb1-valfrom
                   AND   gjahr = p_year
                  AND     vrgng = 'COIN'
                  AND     beknz = 'S'.
      SELECT objnr kstar wkg001 FROM cosp
                       INTO TABLE it_cossb
                       FOR ALL ENTRIES IN it_setb2
                        WHERE objnr = it_setb2-objnr
                         AND  vrgng  IN ('COIN','RKIV')
                        AND   gjahr = p_year.
    WHEN '2' .
      SELECT kstar wkg002 FROM cosp INTO TABLE it_cospb
       FOR ALL ENTRIES IN it_setb1
                    WHERE kstar = it_setb1-valfrom
                    AND   gjahr = p_year
                   AND     vrgng = 'COIN'
                   AND     beknz = 'S'.
      SELECT objnr kstar wkg002 FROM cosp
                       INTO TABLE it_cossb
                       FOR ALL ENTRIES IN it_setb2
                        WHERE objnr = it_setb2-objnr
                         AND  vrgng  IN ('COIN','RKIV')
                        AND   gjahr = p_year.
    WHEN '3' .
      SELECT kstar wkg003 FROM cosp INTO TABLE it_cospb
      FOR ALL ENTRIES IN it_setb1
                   WHERE kstar = it_setb1-valfrom
                   AND   gjahr = p_year
                  AND     vrgng = 'COIN'
                  AND     beknz = 'S'.
      SELECT objnr kstar wkg003 FROM cosp
                       INTO TABLE it_cossb
                       FOR ALL ENTRIES IN it_setb2
                        WHERE objnr = it_setb2-objnr
                         AND  vrgng  IN ('COIN','RKIV')
                        AND   gjahr = p_year.
    WHEN '4' .
      SELECT kstar wkg004 FROM cosp INTO TABLE it_cospb
      FOR ALL ENTRIES IN it_setb1
                   WHERE kstar = it_setb1-valfrom
                   AND   gjahr = p_year
                  AND     vrgng = 'COIN'
                  AND     beknz = 'S'.
      SELECT objnr kstar wkg004 FROM cosp
                       INTO TABLE it_cossb
                       FOR ALL ENTRIES IN it_setb2
                        WHERE objnr = it_setb2-objnr
                         AND  vrgng  IN ('COIN','RKIV')
                        AND   gjahr = p_year.
    WHEN '5' .
      SELECT kstar wkg005 FROM cosp INTO TABLE it_cospb
      FOR ALL ENTRIES IN it_setb1
                   WHERE kstar = it_setb1-valfrom
                   AND   gjahr = p_year
                  AND     vrgng = 'COIN'
                  AND     beknz = 'S'.
      SELECT objnr kstar wkg005 FROM cosp
                       INTO TABLE it_cossb
                       FOR ALL ENTRIES IN it_setb2
                        WHERE objnr = it_setb2-objnr
                         AND  vrgng  IN ('COIN','RKIV')
                        AND   gjahr = p_year.
    WHEN '6' .
      SELECT kstar wkg006 FROM cosp INTO TABLE it_cospb
        FOR ALL ENTRIES IN it_setb1
                     WHERE kstar = it_setb1-valfrom
                     AND   gjahr = p_year
                    AND     vrgng = 'COIN'
                    AND     beknz = 'S'.
      SELECT objnr kstar wkg006 FROM cosp
                       INTO TABLE it_cossb
                       FOR ALL ENTRIES IN it_setb2
                        WHERE objnr = it_setb2-objnr
                         AND  vrgng  IN ('COIN','RKIV')
                        AND   gjahr = p_year.
    WHEN '7' .
      SELECT kstar wkg007 FROM cosp INTO TABLE it_cospb
       FOR ALL ENTRIES IN it_setb1
                    WHERE kstar = it_setb1-valfrom
                    AND   gjahr = p_year
                   AND     vrgng = 'COIN'
                   AND     beknz = 'S'.
      SELECT objnr kstar wkg007 FROM cosp
                       INTO TABLE it_cossb
                       FOR ALL ENTRIES IN it_setb2
                        WHERE objnr = it_setb2-objnr
                         AND  vrgng  IN ('COIN','RKIV')
                        AND   gjahr = p_year.
    WHEN '8' .
      SELECT kstar wkg008 FROM cosp INTO TABLE it_cospb
       FOR ALL ENTRIES IN it_setb1
                    WHERE kstar = it_setb1-valfrom
                    AND   gjahr = p_year
                   AND     vrgng = 'COIN'
                   AND     beknz = 'S'.
      SELECT objnr kstar wkg008 FROM cosp
                       INTO TABLE it_cossb
                       FOR ALL ENTRIES IN it_setb2
                        WHERE objnr = it_setb2-objnr
                         AND  vrgng  IN ('COIN','RKIV')
                        AND   gjahr = p_year.
    WHEN '9' .
      SELECT kstar wkg009 FROM cosp INTO TABLE it_cospb
      FOR ALL ENTRIES IN it_setb1
                   WHERE kstar = it_setb1-valfrom
                   AND   gjahr = p_year
                  AND     vrgng = 'COIN'
                  AND     beknz = 'S'.
      SELECT objnr kstar wkg009 FROM cosp
                       INTO TABLE it_cossb
                       FOR ALL ENTRIES IN it_setb2
                        WHERE objnr = it_setb2-objnr
                         AND  vrgng  IN ('COIN','RKIV')
                        AND   gjahr = p_year.
    WHEN '10' .
      SELECT kstar wkg010 FROM cosp INTO TABLE it_cospb
       FOR ALL ENTRIES IN it_setb1
                    WHERE kstar = it_setb1-valfrom
                    AND   gjahr = p_year
                   AND     vrgng = 'COIN'
                   AND     beknz = 'S'.
      SELECT objnr kstar wkg010 FROM cosp
                       INTO TABLE it_cossb
                       FOR ALL ENTRIES IN it_setb2
                        WHERE objnr = it_setb2-objnr
                         AND  vrgng  IN ('COIN','RKIV')
                        AND   gjahr = p_year.
    WHEN '11' .
      SELECT kstar wkg011 FROM cosp INTO TABLE it_cospb
      FOR ALL ENTRIES IN it_setb1
                   WHERE kstar = it_setb1-valfrom
                   AND   gjahr = p_year
                  AND     vrgng = 'COIN'
                  AND     beknz = 'S'.
      SELECT objnr kstar wkg011 FROM cosp
                       INTO TABLE it_cossb
                       FOR ALL ENTRIES IN it_setb2
                        WHERE objnr = it_setb2-objnr
                         AND  vrgng  IN ('COIN','RKIV')
                        AND   gjahr = p_year.
    WHEN '12' .
      SELECT kstar wkg012 FROM cosp INTO TABLE it_cospb
       FOR ALL ENTRIES IN it_setb1
                    WHERE kstar = it_setb1-valfrom
                    AND   gjahr = p_year
                   AND     vrgng = 'COIN'
                   AND     beknz = 'S'.
      SELECT objnr kstar wkg012 FROM cosp
                       INTO TABLE it_cossb
                       FOR ALL ENTRIES IN it_setb2
                        WHERE objnr = it_setb2-objnr
                         AND  vrgng  IN ('COIN','RKIV')
                        AND   gjahr = p_year.
    WHEN '13' .
      SELECT kstar wkg013 FROM cosp INTO TABLE it_cospb
      FOR ALL ENTRIES IN it_setb1
                   WHERE kstar = it_setb1-valfrom
                   AND   gjahr = p_year
                  AND     vrgng = 'COIN'
                  AND     beknz = 'S'.
      SELECT objnr kstar wkg013 FROM cosp
                       INTO TABLE it_cossb
                       FOR ALL ENTRIES IN it_setb2
                        WHERE objnr = it_setb2-objnr
                         AND  vrgng  IN ('COIN','RKIV')
                        AND   gjahr = p_year.
    WHEN '14' .
      SELECT kstar wkg014 FROM cosp INTO TABLE it_cospb
     FOR ALL ENTRIES IN it_setb1
                  WHERE kstar = it_setb1-valfrom
                  AND   gjahr = p_year
                 AND     vrgng = 'COIN'
                 AND     beknz = 'S'.
      SELECT objnr kstar wkg014 FROM cosp
                       INTO TABLE it_cossb
                       FOR ALL ENTRIES IN it_setb2
                        WHERE objnr = it_setb2-objnr
                         AND  vrgng  IN ('COIN','RKIV')
                        AND   gjahr = p_year.
    WHEN '15' .
      SELECT kstar wkg015 FROM cosp INTO TABLE it_cospb
      FOR ALL ENTRIES IN it_setb1
                   WHERE kstar = it_setb1-valfrom
                   AND   gjahr = p_year
                  AND     vrgng = 'COIN'
                  AND     beknz = 'S'.
      SELECT objnr kstar wkg015 FROM cosp
                       INTO TABLE it_cossb
                       FOR ALL ENTRIES IN it_setb2
                        WHERE objnr = it_setb2-objnr
                         AND  vrgng  IN ('COIN','RKIV')
                        AND   gjahr = p_year.
    WHEN '16' .
      SELECT kstar wkg016 FROM cosp INTO TABLE it_cospb
       FOR ALL ENTRIES IN it_setb1
                    WHERE kstar = it_setb1-valfrom
                    AND   gjahr = p_year
                   AND     vrgng = 'COIN'
                   AND     beknz = 'S'.
      SELECT objnr kstar wkg016 FROM cosp
                       INTO TABLE it_cossb
                       FOR ALL ENTRIES IN it_setb2
                        WHERE objnr = it_setb2-objnr
                         AND  vrgng  IN ('COIN','RKIV')
                        AND   gjahr = p_year.
  ENDCASE.
  SORT it_cospb BY kstar.
  SORT it_cossb BY kstar.
ENDFORM.                    " fill_cospb_cossb
*&      Form  SUM_COSPB_COSSB
      text
-->  p1        text
<--  p2        text
FORM sum_cospb_cossb .
  LOOP AT it_cospb.
    it_cospb_sum-kstar = it_cospb-kstar.
    AT END OF kstar.
      SUM.
      it_cospb_sum-wkg001 = it_cospb-wkg001.
      APPEND it_cospb_sum.
      CLEAR it_cospb_sum.
    ENDAT.
  ENDLOOP.
  LOOP AT it_cossb.
    it_cossb_sum-kstar = it_cossb-kstar.
    AT END OF kstar.
      SUM.
      it_cossb_sum-wkg001 = it_cossb-wkg001.
      APPEND it_cossb_sum.
      CLEAR it_cossb_sum.
    ENDAT.
  ENDLOOP.
  SORT it_cospb_sum BY kstar.
  SORT it_cossb_sum BY kstar.
ENDFORM.                    " SUM_COSPB_COSSB
*&      Form  fill_it_unmatch
      text
-->  p1        text
<--  p2        text
FORM fill_it_unmatch .
  LOOP AT it_glt0_sum.
    READ TABLE it_cospb_sum WITH KEY kstar = it_glt0_sum-racct.
    IF sy-subrc NE 0.
      it_unmatch-kstar = it_glt0_sum-racct.
      it_unmatch-wkg001 = it_glt0_sum-hsl01.
      APPEND it_unmatch.
      CLEAR it_unmatch.
    ENDIF.
  ENDLOOP.
ENDFORM.                    " fill_it_unmatch
*&      Form  fill_it_merge
      text
-->  p1        text
<--  p2        text
----

Answer 1

We can't really tell without seeing the code. Would you post it please? (Just the portions that are overly slow.)
Rob