create accounting -cost management concurrent program creates output files so big(2G)

'Create Accounting - Cost Management' concurrent program creates output files so big(2G).

Could you have any solution to reduce output file size?

I reviewed note 983063.1 and found P_SCALABLE_FLAG.

Is it ok? If you have any suggestion?

Referece:

What is the purpose of P_SCALABLE_FLAG?
The Scalable flag basically tells BI Publisher to process the XML data into a Report in small chunks, thus the  load/memory requirement and chances of erroring out during processing decreases.