Thank Suman i find that link very interesting. i am going to work on it and will let you know if i face any questions.
@shyam, For example we have one report with multiple queries so i dont think this solution is going to work on it ? But if i understood it correctly you saying .You mean writing an ABAP program ? We do use broadcast but in this case its not an option as we dont have pre calculation server and every report is made with multiple queries.
Any other thoughts ?