Which is the best option while bulk inserting large amount of data(more than 10 million records)?
Disable and enable the Indexes (or) Drop and recreate the Indexes
Microsoft's recommendation is to drop and recreate indexes if the amount of data to be imported is bigger than data already existing in the tables prior to import operation. This applies to any of the available methods for bulk importing data (in-process bulk insert and insert into from openrowset, and out-of-process bcp). Basic guidelines page in BOL is a good resource. Here is the link: http://msdn.microsoft.com/en-us/library/ms189989.aspx
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