sched/cputime, powerpc/vtime: Accumulate cputime and account only on tick/task switch

Currently CONFIG_VIRT_CPU_ACCOUNTING_NATIVE=y accounts the cputime on
any context boundary: irq entry/exit, guest entry/exit, context switch,
etc...

Calling functions such as account_system_time(), account_user_time()
and such can be costly, especially if they are called on many fastpath
such as twice per IRQ. Those functions do more than just accounting to
kcpustat and task cputime. Depending on the config, some subsystems can
perform unpleasant multiplications and divisions, among other things.

So lets accumulate the cputime instead and delay the accounting on ticks
and context switches only.

Signed-off-by: Frederic Weisbecker <fweisbec@gmail.com>
Acked-by: Thomas Gleixner <tglx@linutronix.de>
Cc: Benjamin Herrenschmidt <benh@kernel.crashing.org>
Cc: Christian Borntraeger <borntraeger@de.ibm.com>
Cc: Fenghua Yu <fenghua.yu@intel.com>
Cc: Heiko Carstens <heiko.carstens@de.ibm.com>
Cc: Linus Torvalds <torvalds@linux-foundation.org>
Cc: Martin Schwidefsky <schwidefsky@de.ibm.com>
Cc: Michael Ellerman <mpe@ellerman.id.au>
Cc: Paul Mackerras <paulus@samba.org>
Cc: Peter Zijlstra <peterz@infradead.org>
Cc: Rik van Riel <riel@redhat.com>
Cc: Stanislaw Gruszka <sgruszka@redhat.com>
Cc: Tony Luck <tony.luck@intel.com>
Cc: Wanpeng Li <wanpeng.li@hotmail.com>
Link: http://lkml.kernel.org/r/1483636310-6557-8-git-send-email-fweisbec@gmail.com
Signed-off-by: Ingo Molnar <mingo@kernel.org>

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