Solution : https://service.sap.com/sap/support/notes/384187 (SAP Service marketplace login required)
Key words : 
transfer processed order items, additional key words transaction, solution source code correction, symptom planned orders, prerequisites planned orders, stock transfers created, /sapapo/bop_udpatebackorder processing, stock transfers, /sapapo/bop, backorder processing
Related Notes : 
       
| 420605 | Composite SAP Note for BOP performance in APO 3.0A | 
| 388894 | Backorder processing with manufacturing | 
| 385599 | Backorder processing: Planning orders not deleted | 
| 375193 | Backorder processing: Composite SAP note on posting |