CREATE TABLE BM_PERIODIC_ACCT
(
  PERIODIC_ACCT_ID      NUMBER                  NOT NULL,
  SERVICE_TARIFF_ID     NUMBER                  NOT NULL,
  TARIFFEL_ID           NUMBER                  NOT NULL,
  PERIOD_START          DATE                    NOT NULL,
  PERIOD_STOP           DATE                    NOT NULL,
  MOMENT                DATE                    NOT NULL,
  PERIOD_CF             NUMBER(15,5)            NOT NULL,
  POSTPAID_CALC_MOMENT  DATE
);

CREATE INDEX PER_ACCT_MOMENT_IDX ON BM_PERIODIC_ACCT (MOMENT)
NOPARALLEL
COMPRESS 1;

select *
from BM_PERIODIC_ACCT PA
where PA.MOMENT between DATE'2016-01-01' and DATE'2016-02-01'

--------------------------------------------------------------------------------------
| Id  | Operation         | Name             | Rows  | Bytes | Cost (%CPU)| Time     |
--------------------------------------------------------------------------------------
|   0 | SELECT STATEMENT  |                  | 71838 |  3016K|  2665   (2)| 00:00:32 |
|*  1 |  TABLE ACCESS FULL| BM_PERIODIC_ACCT | 71838 |  3016K|  2665   (2)| 00:00:32 |
--------------------------------------------------------------------------------------

Predicate Information (identified by operation id):
---------------------------------------------------

   1 - filter("PA"."MOMENT"<=TO_DATE(' 2016-02-01 00:00:00', 'syyyy-mm-dd 
              hh24:mi:ss') AND "PA"."MOMENT">=TO_DATE(' 2016-01-01 00:00:00', 'syyyy-mm-dd 
              hh24:mi:ss'))

select /*+ INDEX(PA PER_ACCT_MOMENT_IDX) */ *
from BM_PERIODIC_ACCT PA
where PA.MOMENT between DATE'2016-01-01' and DATE'2016-02-01'

$cat billing_lgwr_23999.res 

TKPROF: Release 10.2.0.4.0 - Production on Mon Feb 6 15:39:12 2017

Copyright (c) 1982, 2007, Oracle.  All rights reserved.

Trace file: billing_lgwr_23999.trc
Sort options: default

********************************************************************************
count    = number of times OCI procedure was executed
cpu      = cpu time in seconds executing 
elapsed  = elapsed time in seconds executing
disk     = number of physical reads of buffers from disk
query    = number of buffers gotten for consistent read
current  = number of buffers gotten in current mode (usually for update)
rows     = number of rows processed by the fetch or execute call
********************************************************************************
Trace file: billing_lgwr_23999.trc
Trace file compatibility: 10.01.00
Sort options: default

       1  session in tracefile.
       0  user  SQL statements in trace file.
       0  internal SQL statements in trace file.
       0  SQL statements in trace file.
       0  unique SQL statements in trace file.
   26570  lines in trace file.
       0  elapsed seconds in trace file.

*** 2017-02-06 15:37:31.604
Warning: log write time 2180ms, size 1KB

---------------------------------------------------------------------------------------------------
| Id  | Operation                   | Name                | Rows  | Bytes | Cost (%CPU)| Time     |
---------------------------------------------------------------------------------------------------
|   0 | SELECT STATEMENT            |                     |   607 | 27315 |   135   (0)| 00:00:02 |
|   1 |  TABLE ACCESS BY INDEX ROWID| BM_PERIODIC_ACCT    |   607 | 27315 |   135   (0)| 00:00:02 |
|*  2 |   INDEX RANGE SCAN          | PER_ACCT_MOMENT_IDX |   607 |       |     6   (0)| 00:00:01 |
---------------------------------------------------------------------------------------------------
 
Predicate Information (identified by operation id):
---------------------------------------------------
 
   2 - access("PA"."MOMENT">=TO_DATE(' 2016-01-01 00:00:00', 'syyyy-mm-dd hh24:mi:ss') AND 
              "PA"."MOMENT"<=TO_DATE(' 2016-01-02 00:00:00', 'syyyy-mm-dd hh24:mi:ss'))

SYSTEM STATISTICS INFORMATION
*****************************
  Using NOWORKLOAD Stats
  CPUSPEED: 1251 millions instruction/sec
  IOTFRSPEED: 4096 bytes per millisecond (default is 4096)
  IOSEEKTIM: 10 milliseconds (default is 10)
***************************************
BASE STATISTICAL INFORMATION
***********************
Table Stats::
  Table: BM_PERIODIC_ACCT  Alias: BM_PERIODIC_ACCT
    #Rows: 1459524  #Blks:  12009  AvgRowLen:  43.00
Index Stats::
  Index: PERIODIC_ACCT_PK  Col#: 1
    LVLS: 2  #LB: 4091  #DK: 1456301  LB/K: 1.00  DB/K: 1.00  CLUF: 1456265.00
  Index: PER_ACCT_MOMENT_IDX  Col#: 6
    LVLS: 2  #LB: 7353  #DK: 307203  LB/K: 1.00  DB/K: 1.00  CLUF: 311228.00
  Index: PER_ACCT_SERVICE_IDX  Col#: 2
    LVLS: 2  #LB: 3003  #DK: 31357  LB/K: 1.00  DB/K: 40.00  CLUF: 1262968.00
  Index: PER_ACCT_START_IDX  Col#: 4
    LVLS: 2  #LB: 6817  #DK: 675  LB/K: 10.00  DB/K: 57.00  CLUF: 38589.00
  Index: PER_ACCT_STOP_IDX  Col#: 5
    LVLS: 2  #LB: 6625  #DK: 585  LB/K: 11.00  DB/K: 73.00  CLUF: 43211.00
  Index: PER_ACCT_TARIFFEL_IDX  Col#: 3
    LVLS: 2  #LB: 5915  #DK: 121  LB/K: 48.00  DB/K: 950.00  CLUF: 115064.00
***************************************

SINGLE TABLE ACCESS PATH
  -----------------------------------------
  BEGIN Single Table Cardinality Estimation
  -----------------------------------------
  Column (#6): MOMENT(DATE)
    AvgLen: 8.00 NDV: 297876 Nulls: 0 Density: 3.3571e-06 Min: 2455349 Max: 2457788
    Histogram: HtBal  #Bkts: 254  UncompBkts: 254  EndPtVals: 255
  Table: BM_PERIODIC_ACCT  Alias: BM_PERIODIC_ACCT
    Card: Original: 1459524  Rounded: 71838  Computed: 71837.78  Non Adjusted: 71837.78
  -----------------------------------------
  END   Single Table Cardinality Estimation
  -----------------------------------------
  Access Path: TableScan
    Cost:  2665.46  Resp: 2665.46  Degree: 0
      Cost_io: 2629.00  Cost_cpu: 547368929
      Resp_io: 2629.00  Resp_cpu: 547368929
  Access Path: index (RangeScan)
    Index: PER_ACCT_MOMENT_IDX
    resc_io: 15683.00  resc_cpu: 147178204
    ix_sel: 0.04922  ix_sel_with_filters: 0.04922
    Cost: 15692.80  Resp: 15692.80  Degree: 1
  Best:: AccessPath: TableScan
         Cost: 2665.46  Degree: 1  Resp: 2665.46  Card: 71837.78  Bytes: 0
***************************************
OPTIMIZER STATISTICS AND COMPUTATIONS
***************************************
GENERAL PLANS
***************************************
Considering cardinality-based initial join order.
Permutations for Starting Table :0
***********************
Join order[1]:  BM_PERIODIC_ACCT[BM_PERIODIC_ACCT]#0
***********************
Best so far: Table#: 0  cost: 2665.4612  card: 71837.7835  bytes: 3089034
(newjo-stop-1) k:0, spcnt:0, perm:1, maxperm:80000
*********************************
Number of join permutations tried: 1
*********************************
Final - All Rows Plan:  Best join order: 1
  Cost: 2665.4612  Degree: 1  Card: 71838.0000  Bytes: 3089034
  Resc: 2665.4612  Resc_io: 2629.0000  Resc_cpu: 547368929
  Resp: 2665.4612  Resp_io: 2629.0000  Resc_cpu: 547368929
kkoipt: Query block SEL$1 (#0)

select /*+ index(SM SVRM_SERVICE_IDX) */ S.SERVICE_ID
from TMP_INSTALL_BASE T
join SERVICES S on (S.TARIFF_ID = T.TARIFF_ID and S.STATUS != -20)
join BM_SERVICE_MONEY SM on (SM.SERVICE_ID = S.SERVICE_ID)

with L as
(
  select S.SERVICE_ID, sum(SM.SERVICE_AMOUNT) as QTY, sum(SM.MONEY) as SUM, trunc(max(SM.MOMENT)) as LAST, max(SM.TDATE) as END
  from TMP_INSTALL_BASE T
  join SERVICES S on (S.TARIFF_ID = T.TARIFF_ID and S.STATUS != -20)
  join BM_SERVICE_MONEY SM on (SM.SERVICE_ID = S.SERVICE_ID)
  where SM.PERIODIC_ACCT_ID is not null
  group by S.SERVICE_ID
  --having sum(SM.SERVICE_AMOUNT) >= 12
)
select S.SERVICE_ID--, S.LOGIN, S.RECKONING_DATE, S.START_DATE, S.STOP_DATE, L.QTY, L.SUM, L.LAST, L.END
from L
join SERVICES S on (S.SERVICE_ID = L.SERVICE_ID)
join CUSTOMERS C on (C.CUSTOMER_ID = S.CUSTOMER_ID)
join BM_CUSTOMER_CONTACT CC on (CC.CUSTOMER_ID = C.CUSTOMER_ID and CC.CONTACT_DICT_ID = 100)
join SERVICES S0 on (S0.ACCOUNT_ID = S.ACCOUNT_ID and S0.STATUS > 0 and S0.TARIFF_ID = 1 and S0.LOGIN = CC.VALUE)
join TMP_INSTALL_TARIFF ST on (ST.PARENT_ID = S.TARIFF_ID)
left join SERVICES SS on (SS.ACCOUNT_ID = S.ACCOUNT_ID and SS.STATUS != -20 and SS.TARIFF_ID = ST.TARIFF_ID)