Solution : https://service.sap.com/sap/support/notes/886679 (SAP Service marketplace login required)
Key words :
attached program correction, noticeable improvement, implement notes 746041, terms kamm, cost elements, master data, dependent data, kstar_transaction_data_check reason, database systems, table rows
Related Notes :
| 981674 | Performance with master data change: Including LEDNR |
| 746041 | Performance problems w/ Change/Delete of master data Part2 |
| 635255 | Performance problems when changing/deleting cost elements |
| 199258 | Where-used list: Cost elements timed out |