So I have a query that requires a bunch of CASE statements in the SELECT. This was not the orginal design but part of a compromise.
So the query looks something like this:
SELECT
  CONT.TABLE.FINC_ACCT_NM,
  CONT.TABLE.FINC_ACCT_ID,
  CONT.TABLE.CURR_END_OF_PERD_ACTL_VAL,
  CONT.TABLE.PREV_END_OF_PERD_ACTL_VAL,
  CONT.TABLE.VARNC_PLAN_VAL,
  CONT.TABLE.OUTLOOK_BDGT_PLAN_VAL,
  CONT.TABLE.PERD_END_RPT_DT,
  CONT.TABLE.PLAN_VERS_NM,
  CONT.TABLE.FRMT_ACTL_CD,
  CONT.TABLE.FRMT_PLAN_CD,
  CONT.TABLE.RPT_PERD_TYPE_CD,
  CASE 
                WHEN ( CONT.TABLE.FINC_ACCT_ID )=           'XXXX'        and ( CONT.TABLE.BAL_TYPE_CD ) =             'EOP'      then      '  Net Interest Income'  
                WHEN ( CONT.TABLE.FINC_ACCT_ID )=           'XXXX'        and ( CONT.TABLE.BAL_TYPE_CD ) =             'EOP'      then      '  Non Interest Income'
                WHEN ( CONT.TABLE.FINC_ACCT_ID )=           'XXXX'        and ( CONT.TABLE.BAL_TYPE_CD ) =             'EOP'      then      'Non-Interest Expense'
                WHEN ( CONT.TABLE.FINC_ACCT_ID )=           'XXXX'        and ( CONT.TABLE.BAL_TYPE_CD ) =             'EOP'      then      '  Total Marketing Expense'
                WHEN ( CONT.TABLE.FINC_ACCT_ID )=           'XXXX'        and ( CONT.TABLE.BAL_TYPE_CD ) =             'EOP'      then      '  Total Operating Expense'
                WHEN ( CONT.TABLE.FINC_ACCT_ID )=           'XXXX'        and ( CONT.TABLE.BAL_TYPE_CD ) =             'EOP'      then      'Pre-Provision Earnings (before tax)'
                WHEN ( CONT.TABLE.FINC_ACCT_ID )=           'XXXX'        and ( CONT.TABLE.BAL_TYPE_CD ) =             'EOP'      then      '  Net Charge-offs'
                WHEN ( CONT.TABLE.FINC_ACCT_ID )=           'XXXX'        and ( CONT.TABLE.BAL_TYPE_CD ) =             'EOP'      then      '  Other'
                WHEN ( CONT.TABLE.FINC_ACCT_ID )=           'XXXX'        and ( CONT.TABLE.BAL_TYPE_CD ) =             'EOP'      then      '  Allowance Build (Release)'
                WHEN ( CONT.TABLE.FINC_ACCT_ID )=           'XXXX'        and ( CONT.TABLE.BAL_TYPE_CD ) =             'EOP'      then      'Provision Expense'
                WHEN ( CONT.TABLE.FINC_ACCT_ID )=           'XXXX'        and ( CONT.TABLE.BAL_TYPE_CD ) =             'EOP'      then      'Pretax Income'
                WHEN ( CONT.TABLE.FINC_ACCT_ID )=           'XXXX'        and ( CONT.TABLE.BAL_TYPE_CD ) =             'EOP'      then      'Tax Expense'
                WHEN ( CONT.TABLE.FINC_ACCT_ID )=           'XXXX'        and ( CONT.TABLE.BAL_TYPE_CD ) =             'EOP'      then      'NIAT'
                WHEN ( CONT.TABLE.FINC_ACCT_ID )=           'XXXX'        and ( CONT.TABLE.BAL_TYPE_CD ) =             'EOP'      then      'EPS'
                WHEN ( CONT.TABLE.FINC_ACCT_ID )=           'XXXX'        and ( CONT.TABLE.BAL_TYPE_CD ) =             'EOP'      then      'Ending Loans - HFI'
                WHEN ( CONT.TABLE.FINC_ACCT_ID )=           'XXXX'        and ( CONT.TABLE.BAL_TYPE_CD ) =             'avg'       then      'Average Loans - HFI'
                WHEN ( CONT.TABLE.FINC_ACCT_ID )=           'XXXX'        and ( CONT.TABLE.BAL_TYPE_CD ) =             'avg'       then      'Average Earning Assets'
                WHEN ( CONT.TABLE.FINC_ACCT_ID )=           'XXXX'        and ( CONT.TABLE.BAL_TYPE_CD ) =             'EOP'      then      'Ending Deposits'
                WHEN ( CONT.TABLE.FINC_ACCT_ID )=           'XXXX'        and ( CONT.TABLE.BAL_TYPE_CD ) =             'avg'       then      'Average Deposits'
                WHEN ( CONT.TABLE.FINC_ACCT_ID )=           'XXXX'        and ( CONT.TABLE.BAL_TYPE_CD ) =             'EOP'      then      'NIM on Loans'
                WHEN ( CONT.TABLE.FINC_ACCT_ID )=           'XXXX'        and ( CONT.TABLE.BAL_TYPE_CD ) =             'EOP'      then      'Revenue Margin'
                WHEN ( CONT.TABLE.FINC_ACCT_ID )=           'AC579'        and ( CONT.TABLE.BAL_TYPE_CD ) =             'EOP'      then      'Charge off rate'
                WHEN ( CONT.TABLE.FINC_ACCT_ID )=           'XXXX'        and ( CONT.TABLE.BAL_TYPE_CD ) =             'EOP'      then      'Efficiency ratio'
                WHEN ( CONT.TABLE.FINC_ACCT_ID )=           'XXXX'        and ( CONT.TABLE.BAL_TYPE_CD ) =             'EOP'      then      'ROA'
                WHEN ( CONT.TABLE.FINC_ACCT_ID )=           'XXXX'        and ( CONT.TABLE.BAL_TYPE_CD ) =             'EOP'      then      'ROE'
                WHEN ( CONT.TABLE.FINC_ACCT_ID )=           'XXXX'        and ( CONT.TABLE.BAL_TYPE_CD ) =             'EOP'      then      'Return on Allocated Capital (ROAC)'
  ELSE ( CONT.TABLE.FINC_ACCT_NM ) end
FROM
  CONT.TABLE
WHERE
  (
   (
    ( ( CONT.TABLE.PERD_END_RPT_DT ) = (
SELECT Max(Perd_END_RPT_DT) 
FROM CONT.TABLE
Where VERS_NM='Actual'
   AND RPT_PERD_TYPE_CD = 'Q'
   AND DATA_VLDTN_IND='Y'
)
   AND RPT_PERD_TYPE_CD = 'Q'
  AND DATA_VLDTN_IND='Y'  )
    OR
    ( ( CONT.TABLE.PERD_END_RPT_DT ) = (
SELECT Max(Perd_END_RPT_DT) 
FROM CONT.TABLE
Where VERS_NM='Actual'
   AND RPT_PERD_TYPE_CD = 'M'
   AND DATA_VLDTN_IND='Y'
) 
  AND RPT_PERD_TYPE_CD = 'M'
  AND DATA_VLDTN_IND='Y'  )
   )
   AND
   ( ( CONT.TABLE.DATA_VLDTN_IND )='Y'  )
   AND
   ( ( CONT.TABLE.FINC_ACCT_ID )IN ('AC0006470','AC8000199','AC8002145','AC0006586','AC8000094')  AND ( CONT.TABLE.DEPT_ID )='OR80637'  )
  )
My question is what affect would changing all those CASE statements to direct column references have on performance.
In other words: If I changed every CASE statement to just a column name and removed all CASE statements from the query would there be a large impact on performance and why?
I am testing this out so I can figure out if performance is affected but I am just as interested in the details of WHY? (Technical details of why)
Thanks for your help!
 
     
     
    