Solution : https://service.sap.com/sap/support/notes/515426 (SAP Service marketplace login required)
Summary :
SAP Note describes an issue wherein the execution of overhead application leads to system termination accompanied by a short dump, typically citing message K5011 'Error COIOB RECORD NOT FOUND FOR OBJNR = &'. This error primarily triggers in scenes where modifications are made to a cost center within a period wherein overheads are currently being calculated, e.g., changes to the profit center assignments leading to new record generation pertinent to that period. The root cause is diagnosed as a program fault. It is recommended to deploy the proposed correction script to rectify this anomaly.
Key words :
message k5011 'error coiob record, profit center assignment, program termination occurs, program error, data record, termination occurs, cost center, system generates, short dump, terms co42