Solution : https://service.sap.com/sap/support/notes/393782 (SAP Service marketplace login required)
Key words : 
results analysis impaired significantly, logical database psj, increased memory requirement, period-end closing, integrated error handling, pushbutton 'user notes', create flow definitions, processing steps access, results analysis, processing steps
Related Notes : 
       
| 701077 | FAQ 2: PS Period End Closing | 
| 536526 | Composite SAP note on revenues and result | 
| 494487 | Project System: Consulting notes |