Performance

Hi,

By using SE30 we will do the runtime analysis and performance of a ABAP program/report. After providing the Program name and execution we will go for analyse in that it will show like ABAP - some percentage, Database - some percentage and System - some percentage. Who can we know that our program/report is have good performance. And is there others things which we have to follow?What is the ideal percentage all the three should have?

Please tell me ..........

Thank