This is really not an SD-specific question since the resources are shared by the whole system. The system's performance is a complex issue. It is not unusual for the system to be slower at certain times of the month (or even day). At month end many users might be running their reports, sales reps might be rushing orders in to get their quota, etc. All this is consuming the resources and decreasing the system's availability.
If the response time becomes a serious concern, this should be discussed with your Basis admin. They have tools to measure the response and to pinpoint specific problems that would need to be addressed. It could be either a hardware or a software issue or could simply be handled by a process change (e.g. running the reports at night and distributing them externally instead of everyone running the same report many times). As an ABAPer, I've been involved many times in such investigations, which resulted in different measures (although most of the time we were able to help by changing a program).
Lakshmipathi also brings up an excellent point - simply use more efficient transactions and use background jobs instead of online transactions. Background jobs run more efficiently due to different resource allocation to the background processes. They can be even moved to a separate server.
You might also want to search the ABAP Performance forum for more information.
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