Create Accounting in Receivables poor performance even after appying patch 17922170

Dear experts,

Customer raised a performance issue on Create Accounting program, it cost almost two hours to finish it even after applying patch 17922170

As per trace log SQL ID bx6hwwvmyhhf8 has performance issue when the large data volume(330543).

SQL ID: bx6hwwvmyhhf8 Plan Hash: 323166177

call     count       cpu    elapsed       disk      query    current        rows

------- ------  -------- ---------- ---------- ---------- ----------  ----------

Parse        1      0.00       0.00          0          0          0           0

Execute      1      0.24       0.25          0          0          0           0

Fetch      662   6520.03    6540.00      15805  407512680          5      330543

------- ------  -------- ---------- ---------- ---------- ----------  ----------

total      664   6520.28    6540.25      15805  407512680          5      330543

Misses in library cache during parse: 1

Misses in library cache during execute: 1

Optimizer mode: ALL_ROWS

Parsing user id: 173     (recursive depth: 2)

Number of plan statistics captured: 1

Rows (1st) Rows (avg) Rows (max)  Row Source Operation