performance issue

sQL statement--------------

SELECT   b.last_cycle_count, b.inv_item_id
    FROM ps_bu_items_inv b, ps_bu_item_util_cd u
   WHERE b.business_unit = :1
     AND (b.last_cycle_count <= :2 OR b.last_cycle_count IS NULL)
     AND b.cycle_instance <>
     AND u.business_unit = b.business_unit
     AND u.inv_item_id = b.inv_item_id
     AND u.utiliz_group = :4
     AND u.utiliz_cd = :5
     AND b.itm_status_current <> :"SYS_B_0"
     AND b.itm_status_current <> :"SYS_B_1"
     AND b.itm_status_current <> :"SYS_B_2"
     AND b.inv_item_id IN (
            SELECT DISTINCT p.inv_item_id