Solution : https://service.sap.com/sap/support/notes/107499 (SAP Service marketplace login required)
Key words : 
additional key words va01, profit center substitution, attached program corrections, sales order, including release 3, apply note 50405, applied note 112974, apply note 101650, prerequisites
Related Notes : 
       
| 112974 | Subst. Prof.ctr subst.,create KDAUFf.cross-CC sales | 
| 101650 | Profit Center substitution does not run w/o plant | 
| 50405 | Project account assignment and business area |