Solution : https://service.sap.com/sap/support/notes/133422 (SAP Service marketplace login required)
Key words : 
prerequisites function 'read master data', function 'read master data', additional key words cor1, read master data, product cost collector, product cost collectors, process order, subsequent change, allocation carried, /3 standard system
Related Notes : 
       
| 506646 | Release key not taken into account at COR1 |