Solution : https://service.sap.com/sap/support/notes/117698 (SAP Service marketplace login required)
Key words : 
additional key words statistics, program error due, statistics update, billing documents, standard system, statistics, conditions, prerequisites, note 79234
Related Notes : 
       
| 207966 | Cancell.billing doc.: Statistics are not updated | 
| 204130 | SIS update: Collective note | 
| 146542 | SD-FI-Schnittstelle : Performanceverbesserung (2) | 
| 144856 | Cancelltn.collective run:error in info structures | 
| 79234 | Incorrect statistics update in the billing document |