مشكلة فنية خطيرة ؟؟؟!!!!

IHAVE THE PROBLEM IN THE CALCULATION PROGRAM (CALCULATION SALARY)

THE PROGRAM USEED CURSORS

FIRST CURSOR:-

READ FROM MASTER TABEL

INSERT INTO SALARY TABLE

SECOND CURSOR:-

READ FROM EMP_ALLOW_DEDUCT TABEL

INSERT INTO SALARY TABLE

THIRD CURSOR:-

READ FROM TRANSACTIONS TABEL

INSERT INTO SALARY TABLE

FORTH CURSOR:-

READ FROM LOANSES TABEL

INSERT INTO SALARY TABLE

AND ETC.

IF WE HAVE 200 EMPLOYES IN THE PAYROLL SYSTEM

THE CALCULATION PRGRAM CALCULATION THE SALARY

IF WE HAVE MORE THAN 400 EMPLOYEES

THE PROGRAM CALCULATION THE THREE CURSORS AND

STOP THE CALCULATION OR OVER FLOW.

EVERY TABLES CREATE LIKE THIS

EMP_NO,CODE,FLAG,NAME,VAL,ACC_NO.

HOW TO SLOVE THIS PROBLEM.