Performance in Product Cost Controlling 
You can use parallel processing with many functions in Product Cost Controlling. In parallel processing, objects are processed on multiple servers simultaneously. Parallel processing is supported for the following functions:
In Product Cost Planning:
Costing runs in Product Cost Planning (see Creating a Costing Run)
Marking and releasing standard cost estimates in Product Cost Planning (see Marking Standard Cost Estimates and Releasing Standard Cost Estimates)
For information on parallel processing in Product Cost Planning, refer to the following section: Parallel Processing. There, you can find information on creating a server group and references to further information.
In Cost Object Controlling:
Preliminary costing of product cost collectors (through transaction MF30 with report RMSERI40) (see also: Creating Preliminary Cost Estimates for Product Cost Collectors)
Actual cost distribution in the period-end closing process for cost object hierarchies (see also: Actual Cost Distribution in Cost Object Hierarchies)
Work in process (see also: Work in Process in Product Cost by Period; Work in Process in Product Cost by Order)
In the Information System:
Data collection for summarization hierarchies, order hierarchies, and product drilldowns in the information system (see Product Cost Controlling Information System below)
Period-End Closing in Cost Object Controlling
To improve system performance in the period-end closing process of Cost Object Controlling, you can take steps to ensure that objects with a particular status are excluded from the period-end closing transactions. For more information, refer to the following sections:
Period-End Closing in Product Cost by Period
Reorganization of Product Cost Collectors
Period-End Closing in Product Cost by Order: Scenario
Reorganization of Manufacturing Orders
Period-End Closing in Product Cost by Sales Order: Scenario
In collective processing of variance calculation, do not set the Detail list indicator. For information on how to use the Detail list indicator effectively, refer to the section Variance Calculation.
In case of performance problems in WIP-calculation, variance calculation, and in the calculation of scrap variances, refer to Note 66612 in SAPNet - Web Frontend.
If you are using internal orders that carry costs and revenues and are experiencing performance problems in the period-end closing process, refer to Note 45920 in SAPNet - Web Frontend.
If you have no access to SAPNet - Web Frontend, contact the SAP Hotline.
Product Cost Controlling Information System
For tips on how to improve performance in the Product Cost Controlling Information System, see the following sections:
Order Hierarchy and Order Selection with Classification (only for order hierarchies or when user-defined characteristics are used): This section provides information on when the use of classification is advantageous and how you can avoid associated performance problems.
Data Collection for Product Drilldown
Collecting Data for a Product Drilldown: This section includes information on how to use parallel processing with data collection runs for product drilldowns.
Data Collection for Summarization Hierarchy
Executing Data Collection for Summarization Hierarchy: This section includes information on how to use parallel processing with data collection runs for summarization hierarchies.