Indices 

In addition to the primary key, which you define in the ABAP Dictionary when creating a table, you can also define additional indices (called database indices) for transparent tables. Using indices, you can improve the time needed to access and read your database table.

You can define one index that is structured by Account, Cost Center, and Business Area. You can define another index that is structured by Cost Center, Account, and Plant.

The structure of your indices is determined by the table dimensions that you access most often.

You should exercise caution when defining database indices or contact your SAP consultant for advice on how to define efficient database indices.

For more information about database indices, see the Implementation Guide (IMG) for Special Purpose Ledger.