Solution : https://service.sap.com/sap/support/notes/124763 (SAP Service marketplace login required)
Key words : 
additional key words logical databases ddf, line item reports rfdopo00, logical databases ddf, select line items, cost based optimizer, rule based optimizer, rbo-specific statements, database system oracle, database access, standard system
Related Notes : 
       
| 124361 | Oracle parameterization (R/3 >= 4.x, Oracle 8.x/9.x) | 
| 114716 | Performance problems Oracle 8.0.4/all entries | 
| 102475 | CBO: Release information | 
| 99311 | Current patch set 8.0.4.X |