I too have a feeling you probably have SQL problems, not PL/SQL. Check this by running TKPROF on the collected trace.
Or you might have some database configuration related problems - let your DBA do some monitoring while your program is running.
If you realy think PL/SQL code is the major source of your problems then take a look at DBMS_PROFILER package - you will be able to find the bottleneck in your code with it...
ASCII a stupid question, get a stupid ANSI
24 hours in a day .... 24 beer in a case .... coincidence?