Analyzing the Performance of SQL Statements 
If the performance of your database is below your expectations, there may be several reasons for this. For example, your hardware might not be powerful enough, or other applications may be taking up too many system resources.
SQL performance analysis in Database Studio helps you investigate which SQL statements from the application are particularly cost-intensive for the database, and why this might be the case.
SAP Note 819641 (FAQ: MaxDB Performance)
Database Administration, Analyzing the Database Performance