Many background tasks will be executed by workflow, and these tasks are executed by user WF-BATCH which is visible in the process overview. Tasks are always executed on a Business Object like a Purchase Order, which implies that whatever the task is doing should be done for a single "item" only. General rule is that a task should never take longer than say 10 seconds. 

• Measurements: No background tasks run by user WF-BATCH should run longer than 10 seconds
• Tools: SM50 Process overview, SWI2_DURA Report: average processing time of tasks, Workflow logs (of the flows you expect to be slow)
• Impact: System performance A badly build background task can effectively stop the system, because WF-BATCH tasks are run with high priority...!

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