Trade-off in SE30 Runtime Analysis Evaluation Result

They say that programmers when developing apps/reports should see to it that the ABAP resources are utilized the most compared to DATABASE and SYSTEM resources. But, all throughout myprogramming experience, I noticed that sometimes this is not the case. There are some cases wherein too much usage of ABAP resources esp. inside the loop statement will result in a runtime or timeout error. 

Sample of SE30 evaluation analysis screen:

So,what I did to avoid this, was to make a trade off between utilizing these resources. What I'm saying is that, looping inside several or even one internal tables(itab) that contains let's say a million records may create a problem in your runtime. Trading off here means is to break your itab and separate them that should contain only what is appropriate. For example, you should not include other posting keys if you need only pk 50.


Best practice and what is recommended is to balance those two resources, ABAP and DATABSE. System should remain low.