Comparing programs using SE30

I have two programs that obtain the same result and expend the same

time but using different techniques: one uses a lot of access to the bseg table with primary index from an

internal table with bkpf information) and the other uses more abap processing ( using the internal table with bkpf

information and an internal table with bseg information, I use parallel

index).

When I analyse both programs with SE30 transaction the first program

expend 88,333,698 microseg. and the second expend 345,677 microseg. I

don´t understand this result because both programs expend the same time.

And the other issue is that I ran again the analyse transaction for the

second program and I obtained similar results with the first program.