Transaction of the Day :SE30

The major task of any ABAP developer is not just to solve the problem but to solve it efficiently .

Program efficiency and speed is one important criteria.

One can analyze the efficiency and speed of any report/program/function module using transaction SE30.
ABAP Runtime Analysis
ABAP Runtime Analysis

It will generate a report which shows in detail where performance can be improved.
ABAP performance tips
ABAP performance tips

Bonus : Click on Tips and Tricks and you can see all tips recommended in each category by SAP :)