Solution : https://service.sap.com/sap/support/notes/111187 (SAP Service marketplace login required)
Key words : 
totals record tables cosp/coss, error message kd557 'system error, cost element percentage method, abap/4 runtime error dbif_rsql_no_memory, cost center accrual calculation, line item table coep, abap/4 program saplko78, cost center accrual, product cost collector, select accrual orders
Related Notes : 
       
| 397799 | INFORMATION: CO-OM-OPA (Order & Project Accounting) | 
| 108328 | DBIF_RSQL_NO_MEMORY during access to cluster table |