Call transaction for less than 10,000 records

Hi all

Is call transaction advisable for processing less than 10,000 records.

I want to use call transaction for each record and if it fails, pass it to an opened bdc session for manual processing by functional consultants. At the same time, I have to write a report with successful and errored records. Is my approach the only way? Any other ideas are welcome and appreciated

Thanks

ricky