Solution : https://service.sap.com/sap/support/notes/131772 (SAP Service marketplace login required)
Key words : 
additional key words vl01, unnecessarily high runtimes, field vbuk-saprl, basic sales document, sales document, sales order, sales documents, system carries, identical selects, table vepvg
Related Notes : 
       
| 166166 | Update termination with message VI102 when saving | 
| 154091 | Performance in delivery process: Collective note | 
| 127135 | Performance document flow, file VBFA (shipping) | 
| 126637 | Performance of sales document processing (shipping) |