Fred (and I) initially assumed you were interested in adding an additional field to your existing key column definition. As he noted, this normally reduces row count of the assignment ratio table (the table produced by combination of all relevant source and destination table rows).
But it sounds like you want to add an additional table column to your existing data relationship, for example to rise from 6 columns (seen in your screenshot, minus Account Subgroup) to 7 columns (including Account Subgroup)?
If so, you are correct: This will add computational complexity to the allocation, although probably adding only a few seconds at the most of additional calculation time (per project time period), owing to how your data relationship is already constructed.
Also, you can roughly gauge the time difference yourself: Make a small arbitrary change to the data table (such as adding a new column) and use Fred's idea of viewing the Cost model diagram - time how long it takes the allocation (Cost Source to Labor) to display its value. This is your baseline time. Now make the Account Subgroup change you proposed, and refresh the Cost model diagram view. Again time how long it takes the allocation results to display on the diagram. Multiply the time difference by the number of time periods open in your project for an estimate of the calculation impact.