Solution : https://service.sap.com/sap/support/notes/1227042 (SAP Service marketplace login required)
Key words : 
include lbbp_pdcndf46 form check_ctr_condition, include lbbp_pddepf04 form pddep_maintain_all, attached advance correction manually, symptom low system performance, srm-ebp-con, document check reason, class /sapsrm/cl_pdo_bo_ctr, system time, large number, large contracts
Related Notes : 
       
| 1230118 | Performance improvement in contract distribution check | 
| 1223168 | Performance improvement in contract:Condition,BADI, distribu | 
| 1169088 | SRM 6.0 Performance Guide |