Solution : https://service.sap.com/sap/support/notes/322284 (SAP Service marketplace login required)
Key words : 
additional key words vallc, prerequisites solution add, view vallc, process order, network takes, table afko, field nameaufptaplztnote, field namemandtaufntaufptaplztafter, update statistics, identified
Related Notes : 
       
| 680486 | Performance problem when reading orders (VALLC) | 
| 414213 | ORACLE:Performance problms with CAUFV select (CN24 + others) |