Hi Ravi,
you need to do the following to increase the performance.
- validate SY-SUBRC after all commands for Read tables,select single.
- sort the table before using read table.
- read table with binary search.
- do not call the function without exceptions.
- work area should be cleared after every internal table is modified.
- avoid hard coding like 'E' or '000000019' instead use text elements or message class or define it has a consatnt.
- do not' select without where class
Regards, Suhas.