Solution : https://service.sap.com/sap/support/notes/409479 (SAP Service marketplace login required)
Key words :
missing material master data, additional key words spool_temse_error, call transaction 'co40', production order due, rollback work occurs, planned order occurs, rollback work, planned order, error spool_temse_error, production orders
Related Notes :
11733 | WRITE or(!) ROLLBACK WORK |