Hello Garry,
you can find many information about the performance problems on sources like www.mibuso.com, where you can download video from webcasts done by Hynek Muhlbacher. I recommand to watch this video, because it will give you overview of what can be the problem. In points:
1) SIFT
2) Indexes
3) Suboptimal code (wrong loops leading to misuses cache etc.)
4) Wrong HW and SW configuration
But it is hard to help you just through the forum. Optimizing NAV on SQL needs good know-how and this is not cheap. It is why all are offering the help for some cost. For free you can get some information, but it is not all what you need...