Best practice for defining formulas in Profitability (Account members vs pre-calculated KPIs)

Hello,

In Oracle EPM – Profitability and Cost Management, we currently use formulas defined in the Account dimension, since many of our reports directly consume these members to display metrics and KPIs.

These formulas are executed on the PCM_CLC cube, and we have observed that reports including these accounts experience delays, especially when formulas combine multiple dimensions or perform derived calculations.

We would like to validate the recommended best practices for designing and placing formulas within the Profitability model, with the objective of minimizing performance impact. Specifically, we would appreciate guidance on the following:

• Is it a best practice to convert complex reporting formulas into