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Analyzing performance is probably one of the most complex tasks in designing any application.

It's an imprecise science because there are many factors that come into play. These are augmented in Enterprise JavaBeans (EJB) applications, where performance largely depends on the implementation of the EJB container you use. The bottom line is that you can't know if you're making the right performance decisions until you test them.

Not all EJB containers are created equal. While each EJB container must conform to the EJB specification, vendors have wide latitude inimplementing the EJB container. Their requirements focus on the outcomes of operations, not on an operation's efficiency. Some vendors will do a better job with different portions of an EJB container. You must determine where efficiencies can be gained in an EJB container and where performance bottlenecks are going to occur. The only way to know that with certainty is to try before you buy. Even after you purchase a solution, major design decisions, such as whether or not to use EJB entity beans, should be tested.

for read more information:
http://www.dummies.com/WileyCDA/DummiesArticle/id-1485,subcat-PROGRAMMING.html