Solution : https://service.sap.com/sap/support/notes/186456 (SAP Service marketplace login required)
Key words :
recursiveness check / low-level code assignment, additional key words cs40, low-level code, long runtime occurs, advance correction exists, 'correction' -> 'correction instructions', recursiveness check, header level, item level, transaction cs40
Related Notes :
| 355895 | CS40: poor performance for allocation of material |
| 113541 | BOM: Bad performance for CS40 |
| 68792 | Collective note for low-level code / recursiveness |