Methods, systems, and computer-readable storage media for calculating, for each operator in a set of operators, a set of costs, each cost associated with a data format and including a first segment indicating a cost of an operator to convert an incoming data format to an access format and a second segment indicating a cost based on a set of costs of one or more ancestors of the operator, a conversion cost, and a materialization cost, indicating, along the path within the query plan, a location representing execution of a conversion from a first data format to a second data format, the location being selected based on the sets of costs, and providing the query plan with the location for execution to generate a query result, wherein during execution of the query plan, conversion of data from the first data format to the second data format occurs at the location.