Customizations which "cost" the most in performance

Hey guys.

Just wondering if there was a guide/rule of thumb regarding toll on performance in regards to custom fields, modules, etc. Meaning, which functionality preys the most on performance.

For example, are custom fields going to be more of a burden to the system than roles?

What thresholds are considered for each?

Etc.

Or are we just "all good" and the stack is more of a inhibitor

Thanks,

KGM