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for details about using the nav change log best follow www.archerpoint.com/.../setting-change-logs-microsoft-dynamics-nav-2013
for sure activating the change log has an performance impact, but it depends on
- the used hardware of the server, the database, the clients
- the amount of transactions you have per day
the only way to get experienced with activating the change log, simply give it a try. activate it for one week, then analyse the results. check how long do you wait when posting orders, viewing/printing reports, run jobs, ... compare the times with the same actions without change log. then you have your answer.
and, at the end: ask yourself, why/if you really want/need the changelog. maybe there are other solutions for your concrete issue.
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