trigger vs. performance issue

  I have the following trigger:

create or replace trigger TRITON.AFTER_INSERT_UPDATE_ITM001100                                   
after insert or update on TRITON.TTIITM001100                                  
for each row                                                                   
declare                                                                        
v_reflag char(1) :='0';                                                        
begin                                                                          
if INSERTING then                                                              
insert into ticcrm.ttiitm001100_copy                                           
(T$ITEM,                                                                       
 T$DSCA,                                                                       
 T$DSCB,     
 T$DSCC,                                                                       
 T$DSCD,                                                                       
 T$WGHT,                                                                       
 T$SEAK,                                                                       
 T$SEAB,                                                                       
 T$KITM,                                                                       
 T$CITG,                                                                       
 T$CTYP,                                                                       
 T$CSEL,                                                                       
 T$CSIG,                                                                       
 T$CVAT,    
 T$TXTA,                                                                       
 T$USET,                                                                       
 T$CUNI,                                                                       
 T$STGU,                                                                       
 T$CWAR,                                                                       
 T$KLTC,                                                                       
 T$OBPR,                                                                       
 T$KPSL,                                                                       
 T$NPSL,                                                                       
 T$PICS,                                                                       
 T$ABCC,     
 T$USCU,                                                                       
 T$USAB,                                                                       
 T$SLMP,                                                                       
 T$SERV,                                                                       
 T$SFST,                                                                       
 T$MAXS,