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jyotijyoti 

Throughput/performance with Apex and Workflow Rules

Has anyone noticed any performance impacts when using Apex?  We do about 30K Account upserts nightly and a 6MM load monthly.  Typically the throughput via Data Loader on the monthly load is about 120K/hour.
 
Recently, we developed a very involved Account trigger on before insert, before update as well as an after update.  This caused a severe performance degradation to about 38K/hour.  Disabling the after update caused it to increase again to about 95K/hour.  We then implemented a time-based workflow on the Account object in order to fulfill the requirement that was to be met by the after update trigger.  With the before insert/before update trigger and the workflow, we are seeing an throughput of about 67K.
 
Any thoughts or similar experiences?