Which are the parameter I need to look into? The concern is valid,means hardware is not utilized bcz of kernel parameter?
I share your management the concerns of not utilizing the hardware resources.
By referring to your earlier discussion, I can say that the resources are far from being utilized and you may never reach a high utilization point if you run only Oracle EBS.
Roughly, your database tier memory configuration allows you to have 17,000+ concurrent users.
The application tier allows you to have 5,000+ concurrent users.
The hardware is not utilized because it is over sized, not because the kernel parameters are not set up correctly.
Check my previous post.
Pl continue the discussion in your original post linked above.