Solution : https://service.sap.com/sap/support/notes/1321091 (SAP Service marketplace login required)
Key words : 
class cl_rsr_hierarchy_bincl method ancestors_authority_get, se30 performance check shows, single hierarchy nodes authorized, cl_rsr_hierarchy_bincl ancestors_authority_get reason, sap netweaver bi 7, sap nw bi7, hierarchy node selection, 01 bi abap sp05, code change improves, hierarchy nodes authorized
Related Notes : 
       
| 1270629 | SAPBINews NW7.0 BI ABAP Support Package 21 | 
| 1263691 | SAPBWNews NW BW 7.11 ABAP Support Package 03 | 
| 1260071 | SAPBINews NW 7.10 BI ABAP Support Package 08 | 
| 1227876 | SAPBINews NW7.01 BI ABAP Support Package 04 |